162.— Every person subject to military law who, when examined on oath or solemn declaration before—

(a) a service tribunal within the meaning of section 161,

(b) an authorised officer investigating a charge under section 177C,

(c) a commanding officer investigating a charge under section 178C, or

(d) a subordinate officer investigating a charge under section 179C,

knowingly gives false evidence is guilty of an offence against military law and shall, on conviction by court-martial, be liable to suffer imprisonment for any term not exceeding two years or any less punishment awardable by a court-martial.]