1. Those who, knowing the accusation to be false or with reckless disregard for the truth, impute to any person acts that, if true, would constitute a criminal offense, if this imputation is made before a judicial or administrative official who has the duty to investigate it, shall be punished as follows:
1. With imprisonment for six months to two years and a fine of twelve to twenty-four months, if a serious offense is imputed.
2. With a fine of twelve to twenty-four months, if a less serious offense is imputed.
3. With a fine of three to six months, if a minor offense is imputed.
2. No action may be taken against the complainant or accuser except after a final judgment or a final order of dismissal or archiving by the Judge or Court that heard the imputed offense. These will order proceedings to be initiated ex officio against the complainant or accuser whenever the main case reveals sufficient evidence of the falsity of the accusation, without prejudice to the fact that the act may also be prosecuted upon complaint by the offended party.