by 
The Curious Bag
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California Penal Code Section 118a provides the definition for perjury, which applies, according to the Code, when you take an oath to "testify, declare, depose, or certify truly" before specified legal entities.
Definition
Perjury occurs when a person who has taken an oath to tell the truth willfully "states as true any material matter which he or she knows to be false." This standard requires that the person is aware that the information is false and intentionally provides the false information. A "material matter" is something relevant and significant to the subject of dispute.
Effectiveness
The law applies to sworn statements made before any "tribunal, officer or person" in any situation that allows the swearing of an oath under penalty of perjury.
Scope
California's perjury law applies to statements whether they are made within California or in another jurisdiction.
Penalty
The penalty for perjury, which is specified in California Penal Code Section 126, is confinement to state prison for two, three or four years.
Interesting Fact
American statesman Alger Hiss, who was accused of spying for the Soviets, was never tried for espionage. Hiss served 44 months in prison following his 1949 conviction for perjury.
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