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A person is guilty of a class B misdemeanor if in any official proceeding of any proceeding conducted by this municipality or pursuant to its ordinances:

A. He makes a false material statement under oath or affirmation or swears or affirms the truth of a material statement previously made and he does not believe the statement to be true; or

B. He makes inconsistent material statements under oath or affirmation, both within the period of limitations, one of which is false and not believed by him to be true. In a prosecution under this section, it need not be alleged or proved which of the statements is false but only that one or the other was false and not believed by the defendant to be true. (Code 1975 § 13-850-2)