Any person who is subject to this chapter and who in a judicial proceeding or in a course of justice willfully and corruptly on 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 in any declaration, certificate, verification or statement under penalty of perjury as permitted under the laws of this state subscribes any false statement material to the issue or matter of inquiry is guilty of perjury and shall be punished as a court-martial may direct.