(a) When a person charged with perjury or false swearing has made inconsistent material statements under oath and affecting the same matter or transaction, all the several inconsistent material statements may be charged in different counts of the same indictment or information.
(b) Proof of the inconsistency of statements is of itself evidence that one (1) of the statements is false, and it is not necessary to sustain a conviction to establish which statement is false.
(c) If one (1) inconsistent statement, if false, would constitute perjury and the other inconsistent statement, if false, would constitute only false swearing, the defendant may be convicted only of false swearing.
(d) Nothing in this section prevents a conviction of perjury when proof of perjury is established by evidence other than proof of inconsistent statements.