Explain Section 199 regarding a false statement made in a declaration receivable as evidence.
Section 199 deals with a false statement made in a declaration that is receivable as evidence. Whoever, in any declaration made or subscribed by him, which any Court of Justice, public servant, or other person is bound or authorized by law to receive as evidence of any fact, makes a false statement, shall be punished similarly to the punishment for giving false evidence. [Chapter 11, Section 199]