Witnesses
180.—(1)  Any witness before an investigating officer is bound to state truly the facts and circumstances with which he or she is acquainted concerning the matter under investigation and must answer every question put to him or her in the course of the investigation provided that he or she may decline to make a statement which may incriminate him or her.
(2)  A statement made by any person under this section must be read over to the person by the investigating officer and must, after giving the person the opportunity to make any corrections, be signed by the person.
(3)  Where the person who has made a statement refuses to sign the statement, the investigating officer must record the fact of the refusal.