Perjury is the criminal offense of making a false statement under oath—verbally or in writing—that the witness knows to be false and that is material to the proceeding in which the statement is made. And suborning perjury or subornation of perjury is the criminal offense of procuring the perjury of another person.

Perjury is a criminal offense under both state and federal laws and may be prosecuted as a misdemeanor or as a felony offense, depending on the state or federal jurisdiction, and whether there are any aggravating factors that increase the seriousness of the crime. Perjury laws are located in state statutes—often in the penal or criminal code—and the federal perjury law is located in the United States Code at 18 U.S.C. §1621.

In Alaska, perjury is defined as knowingly making a false statement under oath, either verbally or in writing, on a matter material to a proceeding. This is outlined in the Alaska Statutes, specifically in Title 11, which covers criminal law. Perjury can be charged as a felony offense, and the severity of the charge can depend on the circumstances and the impact of the false statement on the proceeding. Subornation of perjury, which involves persuading or inducing another person to commit perjury, is also a criminal offense in Alaska. The federal law on perjury is found in 18 U.S.C. §1621 and applies to false statements made under oath in federal jurisdictions. Both state and federal laws treat perjury seriously due to its potential to undermine the judicial process, and convictions can result in significant penalties, including imprisonment.