Section 106

Any person who administers an oath, or takes a solemn declaration or affirmation or affidavit, touching any matter with respect to which he has not by law any authority to do so, is guilty of a misdemeanour, and is liable to imprisonment for one year. This section does not apply to an oath, declaration, affirmation, or affidavit, administered or taken before a peace officer in any matter relating to the preservation of the peace or the punishment of offences, or relating to inquiries respecting sudden death; nor to an oath, declaration, affirmation, or affidavit, administered or taken for some purpose which is lawful under the laws of another country, or for the purpose of giving validity to an instrument in writing which is intended to be used in another country.