Whoever makes a false material statement not believing it to be true in any of the following cases is guilty of perjury and may be sentenced as provided in subdivision 4:
(1) in or for an action, hearing or proceeding of any kind in which the statement is required or authorized by law to be made under oath or affirmation;
(2) in any writing which is required or authorized by law to be under oath or affirmation;
(3) in any writing made according to section 358.115;
(4) in any writing made according to section 358.116; or
(5) in any other case in which the penalties for perjury are imposed by law and no specific sentence is otherwise provided.
It is not a defense to a violation of this section that:
(1) the oath or affirmation was taken or administered in an irregular manner; or
(2) the declarant was not competent to give the statement; or
(3) the declarant did not know that the statement was material or believed it to be immaterial; or
(4) the statement was not used or, if used, did not affect the proceeding for which it was made; or
(5) the statement was inadmissible under the law of evidence.
When the declarant has made two inconsistent statements under such circumstances that one or the other must be false and not believed by the declarant when made, it shall be sufficient for conviction under this section to charge and the jury to find that, without determining which, one or the other of such statements was false and not believed by the declarant. The period of limitations for prosecution under this subdivision runs from the first such statement.
Whoever violates this section may be sentenced as follows:
(1) if the false statement was made upon the trial of a felony charge, or upon an application for an explosives license or use permit, to imprisonment for not more than seven years or to payment of a fine of not more than $14,000, or both; or
(2) in all other cases, to imprisonment for not more than five years or to payment of a fine of not more than $10,000, or both.
A violation of subdivision 1, clause (4), may be prosecuted in the county where the statement, under penalty of perjury, was signed, or the county of the district court in which the statement was filed.