Whoever --(1) having taken an oath before a competent tribunal, officer, or person, in any case in which a law
of the United States authorizes an oath to be administered, that he will testify, declare, depose, or certify truly, or that any written testimony, declaration, deposition, or certificate by him subscribed, is
true, willfully and contrary to such oath states or subscribes any material matter which he does not believe to be
true; or (2) in any declaration, certificate, verification, or statement
under penalty of perjury as permitted
under section 1746
of title 28, United States Code, willfully subscribes as
true any material matter which he does not believe to be
true;