False Declaration Before a Grand Jury is an act of perjury that occurs when a person lies or omits material facts when testifying before a grand jury. It is a federal offense and can be punishable by up to five years in prison. The two main types of False Declaration Before a Grand Jury are making false statements and withholding material information. Making false statements is when a person knowingly lies or makes a false statement while testifying before a grand jury. Withholding material information is when a person knowingly omits a material fact while testifying before a grand jury. Both of these acts are punishable by up to five years in prison.