Any person subject to this part who, in a judicial proceeding, in a course of justice conducted under this part or in any administrative proceeding conducted by the State military forces under military regulations willfully and corruptly gives, upon a lawful oath or in any form allowed by law to be substituted for an oath, any false testimony material to the issue or matter of inquiry is guilty of perjury and shall be punished as a court-martial may direct.
51 Pa.C.S. § 6040