(1)  Any person who wilfully makes a statement false in a material particular, if the statement is made –

(a) in a statutory declaration;

(b) in an abstract, account, balance-sheet, book, certificate, declaration, entry, estimate, inventory, notice, report, return, or other document which he is authorized or required to make, attest, or verify by any public general Act; or

(c) in any oral declaration or oral answer which he is required to make by, under, or in pursuance of any public general Act –

shall be guilty of a crime.

Charge:  Making a false declaration [ or statement].

(2)  No person shall be convicted under the provisions of this section solely upon the evidence of one witness as to the falsity of any statement alleged to be false.