No person shall be excused from attending and testifying or from producing books, records, correspondence, documents or other evidence in obedience to a subpoena issued under ORS 663.270, on the ground that the testimony or evidence required of the person may tend to incriminate the person or subject the person to a penalty or forfeiture. However, no individual shall be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter or thing concerning which the individual is compelled, after having claimed privilege against self-incrimination, to testify or produce evidence, except that the individual so testifying is not exempt from prosecution and punishment for perjury committed in so testifying.
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