§ 931

Any person subject to this chapter who in a judicial proceeding or in a course of justice willfully and corruptly— ((1)) upon a lawful oath or in any form allowed by law to be substituted for an oath, gives any false testimony material to the issue or matter of inquiry; or ((2)) in any declaration, certificate, verification, or statement under penalty of perjury as permitted under , subscribes any false statement material to the issue or matter of inquiry;