A person subject to this title is guilty of perjury and shall be punished as a court–martial may direct if the person, 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 false testimony material to the issue or matter of inquiry; or in a declaration, certificate, verification, or statement under penalty of perjury as permitted under section 28 U.S.C. 1746, subscribes any false statement material to the issue or matter of inquiry.