(1) Whosoever intentionally and knowingly misleads a public authority or an agency competent to receive criminal complaints about the fact

1.  that an unlawful act has been committed; or

2.  that the commission of one of the unlawful acts under section 126 (1) is imminent,

shall be liable to imprisonment of not more than three years or a fine unless the offence is punishable under section 164, section 258 or section 258a.

(2) Whosoever intentionally and knowingly attempts to mislead one of the authorities indicated in subsection (1) above about the participants

1.  in an unlawful act; or

2.  in an imminent unlawful act under section 126 (1)

shall incur the same penalty.

(3) Whosoever,

1.  commits an offence under subsection (1) No. 1 or subsection (2) No. 1 above or

2.  intentionally and knowingly misleads one of the authorities indicated in subsection (1) above about the fact that the commission of an unlawful act indicated under section 46b(1) No. 2 of this Code or under section 31(1) No. 2 of the Drugs Act is imminent, or

3.  intentionally and knowingly misleads one of these authorities about the participants to an imminent offence under No. 2 above, in order to benefit from a mitigation of sentence or a discharge under section 46b of this Code or section 31 of the Drugs Act, shall be liable to imprisonment from three months to five years.

(4) In less serious cases under subsection (3) above the penalty shall be imprisonment not exceeding three years or a fine.