Official text prohibited actmental stateif conditionpenaltylegal term
Whoever—
(1) having taken an oath before a competent tribunal, officer, or person, in any case in which a law of the United States authorizes an oath to be administered, that he will testify, declare, depose, or certify truly, or that any written testimony, declaration, deposition, or certificate by him subscribed, is true, and contrary to such oath states or subscribes any material matter which he does not believe to be true; or
(2) in any declaration, certificate, verification, or statement under penalty of perjury as permitted under section 1746 of title 28, United States Code, subscribes as true any material matter which he does not believe to be true;
is guilty of perjury and shall, except as otherwise expressly provided by law, be or imprisoned not more than five years, or both. This section is applicable whether the statement or subscription is made within or without the United States.
History: (June 25, 1948, ch. 645, 62 Stat. 773 (PDF, 39 MB); Pub. L. 88–619, §1, Oct. 3, 1964, 78 Stat. 995; Pub. L. 94–550, §2, Oct. 18, 1976, 90 Stat. 2534; Pub. L. 103–322, title XXXIII, §330016(1)(I), Sept. 13, 1994, 108 Stat. 2147 (PDF, 52 MB).)
Simplified explanation
It is a federal crime to commit perjury: after taking an oath to tell the truth, or signing a statement under penalty of perjury, to willfully state something important that the person does not believe is true. It applies to statements made inside or outside the United States.