(a) A person commits the crime of perjury if the person makes a false sworn statement which the person does not believe to be true. (b) In a prosecution under this section, it is not a defense that (1) the statement was inadmissible under the rules of evidence; or (2) the oath or affirmation was taken or administered in an irregular manner. (c) Perjury is a class B felony.
Alaska Legal Code