(1) Whosoever intentionally and knowingly and with the purpose that official proceedings or other official measures be brought or be continued against another before a public authority falsely accuses another before a public authority or a public official competent to receive a criminal information or a military superior or publicly, of having committed an unlawful act or a violation of an official duty, shall be liable to imprisonment of not more than five years or a fine.
(2) Whosoever intentionally and knowingly and with the same purpose, falsely makes any other assertion of fact about another before one of the authorities indicated in subsection (1) above or publicly which is capable of causing official proceedings or other official measures to be brought or continued against that person shall incur the same penalty.
(3) Whosoever commits the false accusation 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 six months to ten years. In less serious cases the penalty shall be imprisonment from three months to five years.