118. Whoever intending to facilitate or knowing it to be likely that he will thereby facilitate the commission of an offence punishable with death or [imprisonment for life], voluntarily conceals, by any act or illegal omission, the existence of a design to commit such offence or makes any representation which he knows to be false respecting such design, if offence be committed-if offence be not committed.
if offence be committed-if offence be not committed.--shall, if that offence be committed, be punished with imprisonment of either description for a term which may extend to seven years, or, if the offence of not committed, with imprisonment of either description, for a term which may extend to three years; and in either case shall also be liable to fine.
Illustration A, knowing that dacoity is about to be committed at B, falsely informs the Magistrate that a dacoity is about to be committed at C, a place in an opposite direction, and thereby misleads the Magistrate with intent to facilitate the commission of the offence. The dacoity is committed at B in pursuance of the design. A is punishable under this section.