Preparing False Statement or Report Under Oath – Penal Code Section 129
Penal Code Section 129 is part of the overall legislative scheme to prevent perjury and protect the integrity of the legal system. Any person who violates Penal Code Section 129 is guilty of the crime of perjury as defined in Sections 118 and 118a.
Elements of the Offense:
1. The defendant was required by law to “make any return, statement or report under oath.”
2. The defendant willfully delivered the return, statement or report;
3. The defendant knew that the return, statement or report contained a material falsity.