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 Louisiana (LA), perjury is defined as the intentional making of a false statement, whether verbal or written, under oath in a judicial proceeding, knowing that the statement is false and that it is material to the proceeding. Louisiana law considers perjury a serious offense. Under Louisiana Revised Statutes Title 14:123, perjury can be prosecuted as a felony, and the penalties can include fines and imprisonment. Subornation of perjury, which involves persuading or inducing another person to commit perjury, is also a criminal offense under Louisiana law. The specific statutes governing perjury and subornation of perjury detail the elements of the crime and the associated penalties. At the federal level, perjury is governed by 18 U.S.C. §1621, which also outlines the crime of making false statements under oath in federal jurisdictions, with its own set of penalties that may include fines and imprisonment. Both state and federal laws aim to uphold the integrity of the judicial system by penalizing false testimony and the corruption of the truth-seeking process.