Distinguish between the following: 'Punishment for false statement' and 'punishment for false evidence' under the provisions of the Companies Act, 2013.

Punishment for False Statement Punishment for False Evidence A false statement under section 448 is one if in any return, report, certificate, financial statement, prospectus, statement or other document required by, or for, the purposes of any of the provisions of this Act or the rules made thereunder, any person makes a statement,- which is false in any material particulars, knowing it to be false; or which omits any material fact, knowing it to be material. A person shall be punishable under section 449, if he intentionally gives false evidence- upon any examination on oath or solemn affirmation, authorised under this Act; or in any affidavit, deposition or solemn affirmation, in or about the winding up of any company under this Act, or otherwise in or about any matter arising under this Act. He shall be liable to imprisonment for a term which shall not be less than 6 months but which may extend to 10 years and shall also be liable to fine which shall not be less than the amount involved in the fraud, but which may extend to 3 times the amount involved in the fraud. Where the fraud in question involves public interest, the term of imprisonment shall not be less than 3 years. He shall be punishable with imprisonment for a term which shall not be less than 3 years but which may extend to 7 years and with fine which may extend to ₹10 lakh.