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 North Carolina, perjury is considered a serious criminal offense. Under North Carolina General Statutes, specifically N.C.G.S. § 14-209, perjury is defined as willfully giving false testimony or affirming a false statement, under oath, on a material matter during an official proceeding. The offense is classified as a Class F felony, which carries potential penalties including imprisonment. Additionally, subornation of perjury, which involves persuading or inducing another person to commit perjury, is also a criminal act under state law. The federal law regarding perjury can be found at 18 U.S.C. § 1621, which similarly prohibits making false statements under oath in federal jurisdictions and carries its own set of penalties. Both state and federal laws aim to uphold the integrity of the judicial system by deterring and punishing false statements.