Any subject person subject to this code is guilty of perjury and shall be punished as a court-martial may direct who, in a judicial proceeding or course of justice, willfully and corruptly:
(1) Upon a lawful oath or in any form allowed by law to be substituted for an oath, gives any false testimony material to the issue or matter of inquiry; or (2) In any declaration, certificate, verification, or statement under penalty of perjury as permitted under 28 U.S.C. sec. 1746, subscribes any false statement material to the issue or matter of inquiry.