Section 203

Whoever, knowing or having reason to believe that an offence has been committed, gives any information respecting that offence which he knows or believes to be false, shall be punished with imprisonment for a term which may extend to 2 years, or with fine, or with both. Explanations.—In sections 201 and 202 and in this section “offence” includes any act committed at any place out of Singapore which if committed in Singapore would be punishable under any of the following sections, namely, 302, 304, 382, 392, 393, 394, 395, 396, 397, 399, 402, 435, 436, 449, 450, 459 and 460.