What offense is committed when someone intends to deceive under oath by swearing to the truth of a false statement?

The offense committed when someone intends to deceive under oath by swearing to the truth of a false statement is perjury. This crime specifically involves making a false statement while under oath, typically in a legal proceeding. The key element of perjury is the act of lying in a formal setting, such as a court or during an official declaration, with the intent to mislead the legal process.

Perjury undermines the integrity of the judicial system, as sworn testimony is relied upon to determine the truth in a legal context. Therefore, individuals who commit perjury not only violate the law but also erode public confidence in the legal process.

In contrast, the other options relate to different forms of deceit or obstruction but do not specifically pertain to making false statements under oath. For example, fraud generally relates to deception for personal gain but does not inherently require an oath. Obstruction of justice involves impeding the work of law enforcement or judicial processes, and false reporting refers to providing incorrect information to authorities, which may not necessarily involve an oath. Each of these offenses carries its own implications and legal parameters, but they do not encapsulate the specific act of making a knowingly false statement under oath that defines perjury.