A person subject to this title shall be punished as a court–martial may direct if the person induces and procures another person to take an oath and to falsely testify, depose, or state on such oath, if: the oath is administered with respect to a matter for which such oath is required or authorized by law; the oath is administered by a person having authority to do so; on the oath, the other person willfully makes or subscribes a statement; the statement is material; the statement is false; and when the statement is made or subscribed, the person subject to this title and the other person do not believe that the statement is true.