(a) No person shall knowingly make a false statement or knowingly swear or affirm the truth of a false statement previously made, when any of the following applies:
(1) The statement is made in any official proceeding.
(2) The statement is made with purpose to incriminate another.
(3) The statement is made with purpose to mislead a public official in performing the public official's official function.
(4) The statement is made with purpose to secure the payment of unemployment compensation; Ohio Works First; prevention, retention and contingency assistance; disability assistance; retirement benefits; economic development assistance, as defined in Ohio R.C. 9.66; or other benefits administered by a governmental agency or paid out of a public treasury.
(5) The statement is made with purpose to secure the issuance by a governmental agency of a license, permit, authorization, certificate, registration, release or provider agreement.
(6) The statement is sworn or affirmed before a notary public or another person empowered to administer oaths.
(7) The statement is in writing on or in connection with a report or return that is required or authorized by law.
(8) The statement is in writing and is made with purpose to induce another to extend credit to or employ the offender, or to confer any degree, diploma, certificate of attainment, award of excellence, or honor on the offender, or to extend to or bestow upon the offender any other valuable benefit or distinction, when the person to whom such statement is directed relies upon it to that person's detriment.
(9) The statement is made with purpose to commit or facilitate the commission of a theft offense.
(10) The statement is knowingly made to a probate court in connection with any action, proceeding or other matter within its jurisdiction, either orally or in a written document, including, but not limited to, an application, petition, complaint or other pleading, or an inventory, account or report.
(11) The statement is made on an account, form, record, stamp, label or other writing that is required by law.
(12) The statement is made in a document or instrument of writing that purports to be a judgment, lien or claim of indebtedness and is filed or recorded with the Secretary of State, a county recorder or the clerk of a court of record.
(b) It is no defense to a charge under subsection (a)(4) hereof that the oath or affirmation was administered or taken in an irregular manner.
(c) If contradictory statements relating to the same fact are made by the offender within the period of the statute of limitations for falsification, it is not necessary for the prosecution to prove which statement was false, but only that one or the other was false.
(d) Whoever violates paragraph (a)(1), (2), (3), (4), (5), (6), (7), (8), (10), (11) or (12) hereof is guilty of falsification, a misdemeanor of the first degree, and shall be subject to the penalty provided in Section 698.02.
(e) Whoever violates paragraph (a)(9) hereof is guilty of falsification in a theft offense, a misdemeanor of the first degree, and shall be subject to the penalty provided in Section 698.02, provided the value of the property or services stolen is less than five hundred dollars ($500.00).
(ORC 2921.13)