Which offense occurs when a false statement is made during an official proceeding and is material?

The offense that occurs when a false statement is made during an official proceeding and is material is known as aggravated perjury. Aggravated perjury involves making a false statement while under oath or in a context that is legally recognized as an official proceeding, and it is accompanied by additional circumstances, such as the intention to harm or mislead. The materiality of the false statement means that it has the potential to influence the outcome of the proceeding, elevating the gravity of the offense.

Perjury, on the other hand, is a similar offense but does not necessarily include the aggravating factors that make it "aggravated." A false report typically pertains to false information provided to law enforcement or other authorities but does not occur within the framework of an official proceeding. Failure to identify relates to refusing to provide personal identification when legally required and does not involve false statements or materiality.