(a) Perjury.--A county officer under this subchapter or another individual who willfully swears or affirms falsely as to the accuracy of an account, transcript or bill required in this subchapter or in making an affidavit in reference to the account, transcript or bill, commits perjury and, upon conviction, shall be liable to the punishment prescribed by law for perjury.
(b) Subornation of perjury.--An individual who procures another individual to swear or affirm falsely in verifying any account, transcript or bill, or in making an affidavit in reference to the account, transcript or bill, commits subornation of perjury and, upon conviction, shall be liable to the punishment prescribed by law for that offense.