What Is Criminal Offense of Making False Statements under Oath
The crime of perjury occurs when a person gives false testimony under oath, knowingly and with intent to mislead, during a legal or other legal proceeding. The misrepresentation must be relevant to the subject matter of the proceedings. The false oath or statement of account must be „in connection with a [bankruptcy] case. Therefore, testimony in contentious proceedings, statements or even meetings of creditors are covered by the general language of the law. United States v. Jackson, 836 F.2d 324 (7th Cir. 1987); United States v. Yagow, 953 F.2d 427 (8th Cir.), cert. denied, 506 U.S. 833 (1992).
Contact a qualified defense attorney to make sure your rights are protected. In short, a false statement is perjury when made under oath or under penalty of perjury. Two separate statutes define the crime of perjury under federal law. Perjury actus reus could be considered the filing of an affidavit under oath in a court proceeding if the person knows or believes the statement is false.   The elements of a breach of a false oath were defined as follows: „To `swear` is to knowingly make misleading or false statements under oath or to sign a legal document that you know to be false or misleading. This crime is taken very seriously because the basis of the legal system depends on trust and credibility. After all, only an affidavit has the power to tip the scales of justice and radically change someone`s life. An important legal difference lies in the specific area of knowledge that a defendant necessarily possesses in order for his statements to be properly characterized as perjury. Although the defendant must knowingly give false testimony in a legal or federal proceeding, he does not need to know that he is speaking under such conditions for the testimony to constitute perjury.  All the principles of perjury characterization remain: the „knowingly” aspect of perjury simply does not apply to the respondent`s knowledge of the person whose deception is intended.
And Michael Cohen, former President Donald Trump`s longtime personal lawyer, was sentenced to prison for lying to Congress. Cohen pleaded guilty to a single charge of making false statements to the Senate Intelligence Committee during a closed-door meeting. Perjury is the deliberate act of taking an oath or falsifying an assurance to tell the truth, orally or in writing, in matters essential to a formal trial. [A] Section 152(2) also prohibits the creation of false accounts. The term „account” is not defined in the articles. In general, the term „account” refers to a reconciliation or report on a financial activity, i.e. accounting. For example, the monthly report of a debtor in self-administration, the semi-annual report of a trustee, the final report of a trustee in a property matter; A creditor`s report on rents received and an auctioneer`s sales report are examples of „accounts”. Perjury functions in American law as a principle inherited from English common law, which defines an act as „the act of intentionally and corruptly giving, under legal oath or in any legally admissible form, which may be superseded by an oath in a judicial proceeding or proceeding, a false statement intended for the purpose or question of examination of documents.”  The above-mentioned law provides for a fine and/or up to five years` imprisonment.
In areas of federal jurisdiction, testimony in two broad categories of court proceedings may be considered perjury: (1) federal public service proceedings and (2) Federal Court or Grand Jury proceedings. A third type of perjury involves obtaining perjury statements from another person.  In general, the declaration must be made in the „course of justice”, but this definition is open to interpretation.  Where an affidavit made by a person in a proceeding other than a judicial proceeding within the meaning of section 1 is accepted as evidence pursuant to a special measures direction, that proceeding must be considered for the purposes of section 1 in the court proceeding in which the statement is accepted as evidence.  An affidavit made by a witness outside the United Kingdom under section 32 of the Criminal Justice Act 1988 by means of a live television connection must be treated, for the purposes of section 1, as if it had been made in the course of the proceedings in which it was presented as evidence.  Intent is an element of the offence. The mere existence of two mutually exclusive factual allegations is not sufficient to prove perjury; However, the prosecutor has a duty to present and prove that the statement was made intentionally. A mere contradiction will not confirm the indictment; There must be strong corroborating evidence of the contradiction.  As with most other crimes in the common law system, to be convicted of perjury, one must have intended (mens rea) to commit the act and actually committed it (actus reus).
Moreover, statements that are facts cannot be considered perjury, although they could arguably constitute an omission, and it is not perjury to lie on matters that are not relevant to the judicial process. Statements that involve an interpretation of the facts are not perjury because people often unconsciously draw erroneous conclusions or make honest mistakes without intent to deceive.