(a) A person commits an offense who, with intent to deceive:

(1) Commits perjury as defined in § 39-16-702;
(2) The false statement is made during or in connection with an official proceeding; and
(3) The false statement is material.
(b) It is no defense that the person mistakenly believed the statement to be immaterial.
(c) Aggravated perjury is a Class D felony.