Wisconsin Code § 946.32

False swearing
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(1) Whoever does either of the following is guilty of a Class H felony:
(a) Under oath or affirmation or upon signing a statement pursuant to s. 887.015 makes or subscribes a false statement which
he or she does not believe is true, when such oath, affirmation, or
statement is authorized or required by law or is required by any
public officer or governmental agency as a prerequisite to such
officer or agency taking some official action.
(b) Makes or subscribes 2 inconsistent statements under oath
or affirmation or upon signing a statement pursuant to s. 887.015
in regard to any matter respecting which an oath, affirmation, or
statement is, in each case, authorized or required by law or required by any public officer or governmental agency as a prerequisite to such officer or agency taking some official action, under
circumstances which demonstrate that the witness or subscriber
knew at least one of the statements to be false when made. The
period of limitations within which prosecution may be commenced runs from the time of the first statement.
(2) Whoever under oath or affirmation or upon signing a
statement pursuant to s. 887.015 makes or subscribes a false
statement which the person does not believe is true is guilty of a
Class A misdemeanor.

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