Section 49

Every person subject to military law who having been lawfully sworn as a witness or as an interpreter in proceedings before a subordinate military court, a disciplinary officer, a committee of inquiry appointed under section 8C or a board of inquiry, makes a statement material in those proceedings which he or she knows to be false or does not believe to be true shall be guilty of an offence and shall be liable on conviction by a subordinate military court to imprisonment for a term not exceeding 2 years or any less punishment authorised by this Act.