A person who, in a declaration made under penalty of perjury: 1. Makes a willful and false statement in a matter material to the issue or point in question; or 2. Willfully makes an unqualified statement of that which the person does not know to be true, or who suborns another to make in such a declaration a statement of the kind described in subsection 1 or 2, is guilty of perjury or subornation of perjury, as the case may be, which is a category D felony and shall be punished as provided in NRS 193.130 .
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