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 The provisions of sections 123 through 126 shall apply mutatis mutandis to denunciations.

An official having the duty to receive a denunciation may refrain from recording the denunciation in the following events:

when the denouncer refuses to declare who he is;

when the denunciation is in the form of anonymous letter.

When the denunciation has been recorded but the denouncer refuses to sign it, the official receiving the denunciation may refrain from proceeding with it.

An inquiry official has the power to require another official to act on his behalf in the following manners:

when any matter of inquiry lies outside his jurisdiction, he has the power to commission an inquiry official who has the power to carry it out to proceed with it;

when any insignificant matter of inquiry lies inside his jurisdiction, whether he initiates it himself or has been commissioned to carry it out, he has the power to order a subordinate to carry it out on his behalf in so far as this Code or other law does not specifically require him to carry it out in person.