Perjury. Every person who takes an oath or any legal substitute for an oath before a competent tribunal, officer, or person, in any case in which a law of the Commonwealth authorizes an oath or any legal substitute for it to be administered, that he or she will testify, declare, depose, or certify truly, or that any written testimony, deposition, or certificate by the witness subscribed is true, and who willfully and contrary to such oath or legal substitute states or subscribes any material which he or she does not believe to be true, is guilty of perjury, and, upon conviction thereof, shall be fined and imprisoned as per the following: (a) First offense carries a $500 fine and imprisonment of not more than six months. (b) Second offense carries a $1,000 fine and imprisonment of not more than one year. (c) Third offense carries a $2,000 fine and imprisonment of not more than two years. (d) Any subsequent violations carry a fine of not less than $2001 and not more than $5,000 and imprisonment of no less than two years and not more than five years. Source: 11 TTC § 1201; amended by PL 9-15, § 2, modified; (e) deleted by PL 17-1 § 7(B) (March 22, 2010).* Commission Comment: * PL 17-1 contained the following section regarding the effective date of the law: Section 12. Effective date. This Act shall take effect upon its approval by the Governor or becoming law without such approval and shall be retroactive to November 28, 2009 except as otherwise specifically provided herein.