Cal Pen Code § 118 (2004)
§ 118. Perjury defined
(a) Every person who, having taken an oath that he or she will
testify, declare, depose, or certify truly before any competent tribunal,
officer, or person, in any of the cases in which the oath may by law of the
State of California be administered, willfully and contrary to the oath, states
as true any material matter which he or she knows to be false, and every person
who testifies, declares, deposes, or certifies under penalty of perjury in any
of the cases in which the testimony, declarations, depositions, or
certification is permitted by law of the State of California under penalty of
perjury and willfully states as true any material matter which he or she knows
to be false, is guilty of perjury.
This subdivision is applicable whether the statement, or the
testimony, declaration, deposition, or certification is made or subscribed
within or without the State of
(b) No person shall be convicted of perjury where proof of
falsity rests solely upon contradiction by testimony of a single person other
than the defendant. Proof of falsity may be established by direct or indirect
evidence.