NYSentencing
§ 210.30 Perjury; no defense.
It is no defense to a prosecution for perjury that:
1. The defendant was not competent to make the false
statement alleged; or
2. The defendant mistakenly believed the false statement to
be immaterial; or
3. The oath was administered or taken in an irregular manner
or that the authority or jurisdiction of the attesting officer
who administered the oath was defective, if such defect was
excusable under any statute or rule of law.