In Pennsylvania, it is a type of White Collar Crime to make a false statement during a judicial proceeding. This White Collar Crime is known as Perjury. Per Title 18 Section 4902, a person commits Perjury if in any official proceeding he makes a false statement under oath or equivalent affirmation, or swears or affirms the truth of a statement previously made, when the statement is material and he does not believe it to be true. Fraud Falsification is material, regardless of the admissibility of the statement under rules of evidence, if it could have affected the course or outcome of the proceeding. It Is not a defense to prosecution that the oath or affirmation was administered or taken in an irregular manner or that the declarant was not competent to make the statement. Otherwise, there are several defenses to prosecution that can be used.
Criminal Liability for Individuals in Matters of Corporate Wrongdoing is a hot topic not in the White Collar Crime Communities.