NYSentencing

§ 210.20   Perjury;  pleading  and  proof  where inconsistent
                   statements involved.
    Where  a  person has made two statements under oath which are
inconsistent to the degree that one of them is necessarily false,
where  the  circumstances are such that each statement, if false,
is perjuriously so, and where each statement was made within  the
jurisdiction  of  this state and within the period of the statute
of limitations for the crime charged, the inability of the people
to  establish  specifically  which  of  the two statements is the
false one does not preclude a prosecution for perjury,  and  such
prosecution may be conducted as follows:
    1.   The  indictment  or  information  may  set forth the two
statements and, without designating either, charge  that  one  of
them is false and perjuriously made.
    2.  The falsity of one or the other of the two statements may
be established by proof or  a  showing  of  their  irreconcilable
inconsistency.
    3.   The highest degree of perjury of which the defendant may
be  convicted  is  determined  by  hypothetically  assuming  each
statement   to   be   false   and   perjurious.   If  under  such
circumstances perjury of the same degree would be established  by
the  making  of each statement, the defendant may be convicted of
that degree at most.  If perjury of different  degrees  would  be
established  by  the  making of the two statements, the defendant
may be convicted of the lesser degree at most.