Commentaries: Art. 303

Any person who makes an accusation to the authorities that a person whom they know to be innocent has committed a felony or a misdemeanour, with the intention of causing a criminal prosecution to be brought against that person,

any person who otherwise carries out mendacious acts with the intention of causing a criminal prosecution to be brought against a person whom they know to be innocent,

shall be liable to a custodial sentence not exceeding five years or to a monetary penalty. 2. If the false accusation relates to a contravention, a custodial sentence not exceeding one year or a monetary penalty shall be imposed.