Under Section 22(1) of the Protection of Children from Sexual Offences Act, 2012, who is punishable?

Section 22(1) punishes "any person" who makes a false complaint or provides false information against any person about an offence under section 3, 5, 7 or 9 "solely with the intention to humiliate, extort or threaten or defame him". A child is not punishable for a false complaint (section 22(2)), and a complaint is not false merely because the accused is later acquitted; the malicious intent must be shown.