If the offender corrects a false accusation (Art. 303), false report of an offence (Art. 304) or a false statement (Art. 306 and 307) of their own accord and before it has caused any legal detriment to others, the court may reduce the sentence (Art. 48a ) or waive a penalty.
The offender shall not be liable to a penalty if they have made a false statement (Art. 306 and 307) because:
by testifying truthfully, they would risk prosecution; or
by testifying truthfully, a relative or another person to whom they are so closely related that their conduct is excusable would risk prosecution.
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