If, on the trial for a person under section 501 , the jury is satisfied—
(a) the accused has made 2 statements and 1 is irreconcilably in conflict with the other; and
(b) the accused made 1 of the statements knowing it to be false;but the jury is unable to say which statement was falsely made, the jury may make a special finding to that effect and find the accused guilty of the offence.