Section 1621 is the broadest of the perjury laws. It applies to all material statements or information provided under oath. Section 1623 is limited to statements or information before or ancillary to any court or grand jury of the United States. Section 1622 focuses on subornation of perjury and prohibits convincing another person to commit any perjury. The general elements of the crimes of perjury are oath, intent, falsity, and materiality. The government may choose to charge a defendant under either 1621 or 1623 when perjury falls under both laws. The significant differences between the two laws relate to the forums and the application of the two-witness rule, the effect of recantation, the use of false materials, and the effect of inconsistent declarations. The main defense available is that actual perjury did not occur; other defenses include the recantation defense, inadequacy of counsel, double jeopardy, the perjury trap, and Fifth Amendment considerations. The Federal Sentencing Guidelines specify the base level and reasons for sentence enhancements. Footnotes