New Hampshire Code § 641:2

False Swearing
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A person is guilty of a misdemeanor if: I. He makes a false statement under oath or affirmation or swears or affirms the truth of such a statement previously made and he does not believe the statement to be true if: (a) The falsification occurs in an official proceeding, as defined in RSA 641:1, II, or is made with a purpose to mislead a public servant in performing his official function; or (b) The statement is one which is required by law to be sworn or affirmed before a notary or other person authorized to administer oaths; or II. He makes inconsistent statements under oath or affirmation, both within the period of limitations, one of which is false and not believed by him to be true. In a prosecution under this section, it need not be alleged or proved which of the statements is false but only that one or the other was false and not believed by the defendant to be true. III. No person shall be guilty under this section if he retracts the falsification before it becomes manifest that the falsification was or would be exposed.

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