Idaho Code § 67-411A

Whenever conducting legislative business, a committee may require that testimony be given under oath, which may be administered by the chairman or by a person authorized by law to administer oaths, and may require that the testimony be recorded by an official court reporter or by some other competent person, under oath, which report when written, certified and approved by the person as being the direct transcript of the testimony, proceedings or documents shall be prima facie a correct statement of the testimony and proceedings provided that the person’s signature to the certificate shall be duly acknowledged by him before a notary public. Any person who takes an oath pursuant to this section who states as true any material matter which he knows to be false is guilty of perjury and shall be punished pursuant to chapter 54, title 18, Idaho Code.