EXAMPLE:
Sheila is charged with robbery. At her trial, Tomas, Sheila's boyfriend, admits to the crime, which results in a "not guilty" verdict for Sheila. Because of a procedural technicality, Tomas cannot be tried for the robbery. But if the prosecution can prove that Tomas lied about committing the crime, he could then be prosecuted for perjury.
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Source: Barron's Dictionary of Legal Terms, Steven H. Gifis, 5th Edition; ©