(a)
(1) to take an oath; and
(2) to falsely testify, depose, or state upon such oath;
shall, if the conditions specified in subsection (b) are satisfied, be punished as a court-martial may direct.
(b)
(1) The oath is administered with respect to a matter for which such oath is required or authorized by law.
(2) The oath is administered by a person having authority to do so.
(3) Upon the oath, the other person willfully makes or subscribes a statement.
(4) The statement is material.
(5) The statement is false.
(6) When the statement is made or subscribed, the person subject to this chapter and the other person do not believe that the statement is true.
Effective Date
Section effective on Jan. 1, 2019, as designated by the President, with implementing regulations and provisions relating to applicability to various situations, see section 5542 of Pub. L. 114–328 and Ex. Ord. No. 13825, set out as notes under section 801 of this title.