And be it further enacted, That in case any Person in the Course of any Examination upon Oath or Affirmation before any such Auditor under the Provisions of this Act, shall wilfully and corruptly give false Evidence, such Person so offending, and being thereof duly convicted, shall be and is hereby declared to be subject and liable so such Pains and Penalties as by any Law now in force Persons convicted of wilful and corrupt Perjury are subject and liable to.