The defendant must be under oath when making the statement at issue in any perjury prosecution, and the oath must be administered by someone of legal authority or someone authorized to take evidence under oath, 1 including a referee, hearing examiner, commissioner, notary, or other person authorized to take evidence in connection with an official or judicial proceeding. 2 Federally and in many jurisdictions, the false statement can be written, as long as it i s certified, such as a signature on an income tax return 3 or a report. 4 The Model Penal Code also considers a false written statement perjury, as long as the document containing the statement is made upon oath or affirmation (Model Penal Code § 241.1(3)). In spite of the attendant circumstance requirement that the statement be made under oath, many jurisdictions disallow a defense to a prosecution for perjury based on the assertion that the oath or affirmation was administered or taken in an irregular manner. 5 The Model Penal Code has a similar provision (Model Penal Code § 241.1(3)). In addition, many jurisdictions have a provision that witnesses who refuse to take an oath shall have the option of making a non religous affirmation that has the same legal effect as the oath. 6 The Model Penal Code allows for an “oath or equivalent affirmation” (Model Penal Code § 241.1(1)).
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