RSA 641:1 Perjury.

I. A person is guilty of a class B felony if in any official proceeding:
(a) He makes a false material statement under oath or affirmation, or swears or affirms the truth of a material statement previously made, and he does not believe the statement to be true; or
(b) He makes inconsistent material statements under oath or affirmation, both within the period of limitations, one of which is false and not believed by him to be true. In a prosecution under this section, it need not be alleged or proved which of the statements is false but only that one or the other was false and not believed by the defendant to be true.
II. "Official proceeding" means any proceeding before a legislative, judicial, administrative or other governmental body or official authorized by law