 Instead, criminal culpability attaches only at the instant the declarant falsely asserts the truth of statements (made or to be made) that are material to the outcome of the proceeding.For example, it is not perjury to lie about one's age except if age is a fact material to influencing the legal result, such as eligibility for old age retirement benefits or whether a person was of an age to have legal capacity.Perjury is considered a serious offense, as it can be used to usurp the power of the courts, resulting in miscarriages of justice.