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 New Mexico, perjury is addressed under the state's criminal statutes. According to New Mexico Statutes Annotated (NMSA) 1978, Section 30-25-1, perjury is defined as the willful giving of false testimony under oath or affirmation in any proceeding or in any matter where an oath is required by law. This includes both verbal statements and written documents. Perjury is considered a fourth-degree felony in New Mexico, which can result in serious penalties including imprisonment. Additionally, subornation of perjury, which involves persuading or inducing another person to commit perjury, is also a criminal offense under New Mexico law. The federal law on perjury can be found at 18 U.S.C. §1621, which similarly criminalizes the act of making false statements under oath in federal jurisdictions. The severity of the punishment under federal law can vary depending on the nature of the perjury and the specific circumstances of the case.