perjury
Perjury is a criminal offense that occurs when a witness knowingly and intentionally makes a false statement while under oath about a material issue. An inaccurate statement made as a result of a mistake, confusion, or faulty memory does not constitute perjury. Materiality requires that the false statement is capable of influencing the outcome of the proceeding.
Under federal law, perjury is prohibited under 18 U.S. Code § 1621, as well as other false declarations before federal courts. In state courts, the precise definition of perjury and penalties vary by jurisdiction, but state laws generally require an intentional false statement under oath concerning a material fact.
The statute of limitations for prosecuting federal perjury is five years.
[Last reviewed in January of 2026 by the Wex Definitions Team]
Wex