Section 710-1060 - Perjury(1) A person commits the offense of perjury if in any official proceeding the person makes, under an oath required or authorized by law, a false statement which the person does not believe to be true.(2) No person shall be convicted under this section unless the court rules that the false statement is a "materially false statement" as defined by section [710-1000]. It is not a defense that the declarant mistakenly believed the false statement to be immaterial.(3) Perjury is a class C felony.L 1972, c 9, pt of §1; gen ch 1993 Sufficiency of indictment for perjury. 1 H. App. 510, 620 P.2d 1091.