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.
(Added to NRS by 1993, 2742; A 1995, 1175)