Any person subject to this code shall be guilty of perjury and shall be punished at the direction of a commanding officer if such person, in a proceeding conducted under this code or in a proceeding or hearing conducted under the auspices of the adjutant general where oaths are administered, willfully and corruptly:
(a) Gives, upon a lawful oath or in any form allowed by law to be substituted for an oath, any false testimony material to the issue or matter of inquiry; or
(b) in any declaration, certificate, verification or statement under penalty of perjury as permitted under law, testifies to any false statement material to the issue or matter of inquiry.