(1) "False statement" includes a false unsworn declaration, with "unsworn declaration" being defined in Section 78B-18a-102.

(2) "Material" means capable of affecting the course or outcome of an official proceeding, unless the person who made the statement or provided the information retracts the statement or information before the earlier of: (a) the end of the official proceeding in which the statement was made or the information was provided; (b) when it becomes manifest that the false or misleading nature of the statement or information has been or will be exposed; or (c) when the statement or information substantially affects the proceeding.

(a) the end of the official proceeding in which the statement was made or the information was provided;

(b) when it becomes manifest that the false or misleading nature of the statement or information has been or will be exposed; or

(c) when the statement or information substantially affects the proceeding.

(3) "Official proceeding" means: (a) any proceeding before: (i) a legislative, judicial, administrative, or other governmental body or official authorized by law to take evidence under oath or affirmation; (ii) a notary; or (iii) a person that takes evidence in connection with a proceeding described in Subsection (3)(a)(i); (b) any civil or administrative action, trial, examination under oath, administrative proceeding, or other civil or administrative adjudicative process; or (c) an investigation or audit conducted by: (i) the Legislature, or a house, committee, subcommittee, or task force of the Legislature; or (ii) an employee or independent contractor of an entity described in Subsection (3)(c)(i), at or under the direction of an entity described in Subsection (3)(c)(i).

(a) any proceeding before: (i) a legislative, judicial, administrative, or other governmental body or official authorized by law to take evidence under oath or affirmation; (ii) a notary; or (iii) a person that takes evidence in connection with a proceeding described in Subsection (3)(a)(i);

(i) a legislative, judicial, administrative, or other governmental body or official authorized by law to take evidence under oath or affirmation;

(ii) a notary; or

(iii) a person that takes evidence in connection with a proceeding described in Subsection (3)(a)(i);

(b) any civil or administrative action, trial, examination under oath, administrative proceeding, or other civil or administrative adjudicative process; or

(c) an investigation or audit conducted by: (i) the Legislature, or a house, committee, subcommittee, or task force of the Legislature; or (ii) an employee or independent contractor of an entity described in Subsection (3)(c)(i), at or under the direction of an entity described in Subsection (3)(c)(i).

(i) the Legislature, or a house, committee, subcommittee, or task force of the Legislature; or

(ii) an employee or independent contractor of an entity described in Subsection (3)(c)(i), at or under the direction of an entity described in Subsection (3)(c)(i).