Perjury and False Statements – Why You Should Never Lie to the Government

If you are testifying under oath in any legal proceeding or filing forms or other documents with government authorities, it is of the utmost importance to tell the truth, even if you believe it is nobody’s business or that it does not matter to your case. Lying to the government is a crime and can result in serious consequences. There are several federal statutes that pertain to these types of crimes. Each state also has its own similar statutes. The two most common crimes of lying to the government are (1) perjury and (2) making false statements. This article will help you understand the differences between perjury and making false statements, the potential consequences, and how to avoid committing either crime.

Even though the crime of perjury and the crime of making a false statement both involve lying, there are some key differences between them. Either crime can be spoken or written and can occur in many different settings. The crime of perjury occurs when someone knowingly makes a false statement, or lies, under oath to the government. The crime of making a false statement is lying to the government but the statement is not under oath. “Under oath” means that you have made a formal promise to tell the truth. You are put under oath before testifying at a legal proceeding such as a deposition, administrative hearing, or trial. Prior to giving testimony, the court reporter will ask you to raise your right hand and promise to tell the whole truth and nothing but the truth. Then the testimony that follows is considered to be “under oath.” Once you take the oath, you are obligated to tell the truth. If you do not tell the truth, you may be committing a crime  which can result in legal liability.

A written statement given under oath, sometimes called a sworn statement, is also subject to perjury laws. Such statements are often made to government agencies such as the Internal Revenue Service or in financial affidavits such as loan applications. If you sign a document that you know is false or that you know contains false statements, that is also considered perjury. For example, your federal tax return that you sign when you file your United States taxes contains language which makes your tax return a sworn statement, regardless of whether someone else, such as an accountant, prepared it:

So even if someone else prepares your tax return, they can only prepare it based on the information which you give them and you can still be held liable if you provide false information.

There are several perjury statutes but one of the most commonly used for perjury offenses is 18 U.S. C. § 1621 which is used to prosecute perjuries committed before legislative, administrative, or judicial bodies. For example, this may include a congressional hearing (legislative), a hearing before the Board of Immigration Appeals (administrative), or at a trial in federal court (judicial). The elements for committing perjury include (1) knowingly lying, (2) under oath, (3) when the lie is material or relevant, which means that the false statement contains a fact that substantially affects the outcome of the proceeding. In other words, you would have to know that you are lying and the lie must be consequential. You can also be prosecuted for suborning perjury under 18 U.S.C. § 1622 which means that it is a crime if you induce or cause another person to lie under oath.

Federal judges may refer witnesses to the U.S. Department of Justice for prosecution if they lie in court proceedings. If you are convicted of perjury under federal law, you could spend up to five years in prison. Perjury also carries fines and probation, depending on the context and severity of the crime. Federal penalties for the crimes of suborning (i.e., inducing) perjury or making false statements are similar. If the perjury relates to terrorism, the prison sentence can be as long as eight years. If you are convicted of perjury under state law, you may also be subject to prison time, fines, and probation although the scope and terms of the punishment will vary from state to state. The judge in a perjury case also has the authority to enhance the sentence depending on the conduct.

Similar to perjury, the crime of making a false statement also refers to lying to the government but the false statement is not necessarily made under oath. It refers to the broader crime of lying or concealing facts from the government. There are other differences between perjury and false statements. Perjury requires knowing the statement is false while false statements only require acting in reckless disregard for the truth. Penalties for perjury can be higher than penalties for false statements. Perjury requires the lie to be relevant to the legal proceeding while false statements don’t have a relevance requirement.

More specifically, 18 U.S.C. 1001 makes it a crime to knowingly and willfully to falsify, conceal, or cover up by any trick, scheme, or device a material fact; to make any materially false, fictitious, or fraudulent statement or representation; or make or use any false writing or document knowing that it is false or contains false or fraudulent statements. Section 1001 applies to any matter within the jurisdiction of the executive, legislative, or judicial branch of the United States. This very broad language applies in situations where a false statement is not under oath and, therefore, does not meet the requirement for perjury. Lying on any federal form or document, lying to law enforcement or federal investigators, or lying to federal agencies and officials can be considered a false statement. Concealing information is also considered a false statement.

In other words, to violate Section 1001, one would have to knowingly make a materially false statement in a matter that falls under the federal government’s jurisdiction. For example, in criminal cases, federal investigators will often interview witnesses. If you lie to an investigator during a witness interview, it will not be perjury because it is not under oath but it can still be punishable as the crime of making a false statement.

One well-known case involving false statements is the criminal case involving Martha Stewart who was convicted and sent to prison in 2004. Ms. Stewart was found to have lied to the Securities and Exchange Commission, the FBI, and federal prosecutors. She was sentenced to 5 months in prison, 5 months of house arrest, and 2 years of probation for conspiracy, obstruction of justice, and lying to federal investigators about receiving and acting upon insider information.

Another case involved Michael Cohen, Donald Trump’s personal attorney. In the case against him regarding campaign finance laws, one of his crimes to which he pled guilty was making false statements to a financial institution. Although Mr. Cohen took responsibility for his actions, the judge in his case noted that each of his crimes, including the false statements, was a serious offense against the United States. He was sentenced to three years in prison and fined $50,000. He was also ordered to pay $1.4 million in restitution and to forfeit $500,000. Then, in a separate case brought around the same time, Mr. Cohen was convicted for perjury because he lied to the Senate Intelligence Committee and the House Intelligence Committee. For this crime, he received a two-month jail sentence for the false testimony.

Understandably, there are some circumstances where a false statement does not rise to the level of a crime. For example, at the time the statement was made, you genuinely believed it to be true even though you later found it to be false. Another example is not correctly remembering a particular fact, such as when you are providing testimony in a deposition or trial, or perhaps a police officer is interviewing you because you witnessed an accident. In each circumstance, if you find out you unknowingly gave a false statement, you have an obligation to correct it. To summarize, perjury and making false statements are both serious crimes under federal and state law and carry steep penalties. The crime of perjury involves knowingly and willingly lying to the government under oath about a fact that is relevant to the outcome. Causing someone else to lie under oath, or suborning perjury, is also a crime. The crime of making false statements is knowingly and willingly lying to the government without being under oath and is applied more broadly than perjury. Concealing information may also be considered a false statement in either instance. There may be times when you have misremembered information or believed a statement you made was true and it turned out to be false. In those instances, the best course of action is to correct the misstatement so that later on, you are not accused of deliberately providing false information.