New York State Statute

ARTICLE 210 Perjury and Related Offenses:

Perjury in the first degree
Penal (PEN) CHAPTER 40, PART 3, TITLE L, ARTICLE 210
§ 210.15 Perjury in the first degree.

A person is guilty of perjury in the first degree when he swears
falsely and when his false statement (a) consists of testimony, and (b)
is material to the action, proceeding or matter in which it is made.

Perjury in the first degree is a class D felony.

(Source: New York State Legislation)