141.—Every person subject to military law—

(a) who makes a false accusation against an officer or man, knowing such accusation to be false, or

(b) who knowingly makes a false statement affecting the character of an officer or man,

is guilty of an offence against military law and shall, F118[where a charge under this section is disposed of summarily under section 177C, 178C or 179C, as the case may be, be liable to suffer any punishment awardable thereunder or,] on conviction by court-martial, be liable to suffer imprisonment F119[for any term not exceeding two years] or any less punishment awardable by a court-martial.