Making a false or inconsistent material statement

(1) Terms defined in Sections 76-1-101.5, 76-8-101, and 76-8-501 apply to this section. (2) An actor commits making a false or inconsistent material statement if the actor: (a) makes a false material statement under oath or affirmation or swears or affirms the truth of a material statement previously made and the actor does not believe the statement to be true; or (b) makes inconsistent material statements under oath or affirmation, both within the period of limitations, one of which is false and the actor does not believe to be true. (3) A violation of Subsection (2) is a second degree felony. (4) It is not a defense to prosecution under this section that the oath or affirmation was administered or taken in an irregular manner. (5) (a) In a prosecution for a violation of Subsection (2)(a), the falsity of an actor's statement may not be established solely through contradiction by the testimony of a single witness. (b) In a prosecution for a violation of Subsection (2)(b), it need not be alleged or proved which of the statements are false but only that one or the other statement is false and not believed by the actor to be true.