(1) Where a person makes a complaint to the Special Prosecutor under section 25 in good faith and reasonably believing that the complaint made and any allegations contained in it, are substantially true, and in the circumstances it is reasonable for him or her to make the complaint, he or she is not liable to any form of reprisal or any suit whether civil or criminal.
(2) A person shall not in the course of employment take reprisal against a person who makes a complaint under subsection (1).
(3) A person who contravenes subsection (2) commits an offence and is liable —
(a) on summary conviction, to a fine of $300,000 or to imprisonment for a term of 5 years or to both; or
(b) on conviction on indictment, to a fine of $1,000,000 or to imprisonment for a term of 10 years or to both.