(a) A person commits the crime of perjury by inconsistent statements if
(1) in the course of one or more official proceedings the person makes two or more sworn statements which are irreconcilably inconsistent to the degree that one of them is necessarily false;
(2) the person does not believe one of the statements to be true at the time the statement is made; and
(3) each statement is made within the jurisdiction of this state and within the period of the statute of limitations for the crime charged.
(b) In a prosecution under this section, it is not necessary for the state to prove which statement was false but only that one or the other was false and not believed by the defendant to be true at the time the defendant made the statement. Proof of the irreconcilable inconsistency of the statements is prima facie evidence that one or the other of the statements was false.
(c) Perjury by inconsistent statements is a class C felony.
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