Any person who, in any judicial proceeding, or for the purpose of instituting any judicial proceeding, knowingly gives false testimony touching any matter which is material to any question then pending in that proceedings, or intended to be raised in that proceeding, is guilty of an offence which is called perjury,
It is immaterial whether the testimony is given on oath or under any other sanction authorised by law.
The forms and ceremonies used in administering the oath or in otherwise binding the person giving the testimony to speak the truth are immaterial, if he assent to the forms and ceremonies actually used.
It is immaterial whether the false testimony is given orally or in writing.
It is immaterial whether the court or tribunal is properly constituted, or is held in the proper place, or not, if it actually acts as a court or tribunal in the proceeding in which the testimony is given.
It is immaterial whether the person who gives the testimony is a competent witness or not, or whether the testimony is admissible in the proceeding or not.
The offender cannot be arrested without warrant.
Section 117 of the Criminal Code Act in Nigeria