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Section 98
Do not file false complaints

(1) No one shall file a complaint or report against any person by falsely alleging or making an accusation before an officer to take any judicial action with the intention of harming or harassing anyone.
(2) A person who commits or commits an offense under sub-section (1) who is falsely accused of an offense shall be punished up to half of the maximum punishment for such offence. However, the provisions of this section shall not be applicable in the case of a case involving the government of Nepal.
(3) If any kind of loss or damage has been caused to the person suffering from the offense under sub-section (1), he/she shall be compensated by the offender.