A PERJURY OATH IS ALWAYS A RELIGIOUS CEREMONY
Hands often symbolize an oath. Examples: Genesis 14:22, Ezek 17:18, Ezek 36:7 and Dan 12:7. And so it is to this very day; an oath is performed with your right hand raised. An oath is always a religious ritual. Your Bible prohibits taking an oath to a pagan state god. A perjury oath is a religious ritual. The SS5 Form to get a SS Number is signed under the Penalty of Perjury (although there is no longer a written oath above the signature).
Christians are advised not to take oaths in James 5:12 and Matthew 5:33-34, but if you must take an oath, take oaths only to superiors (Hebrews 6:16). You are subordinate to whomever you take an oath.
When taking oaths to your superiors, you must invoke the authority of God. You cannot invoke the Lord's name for evil intent, which would include a false oath, or bearing false witness.
Pagans take oaths to someone higher than themselves - their god. Your Bible prohibits taking an oath to their god, or to any pagan state. If your Bible can call Satan a god (2nd Corinthians 4:4) then your government can too. And, by the way, the words "In God we Trust" did not appear on all your money until 1955.
It wasn't until March 13, 1878 that oaths were even allowed in federal courts (Chapter 37, 20 Statute 30). It was entirely voluntary, and the accused had to actually request to take an oath. Everything is backwards now. Refusing to swear to their god is contempt of court and a presumption of guilt. Contempt of court can land you in jail for the rest of your life, without a trial of any kind.
There was a time in your once-great nation where swearing an oath to God that you were innocent, called an oath of purgation, would put an immediate halt to any criminal proceedings against you. This is based on Hebrews 6:16: "Men swear by someone greater than themselves, and the oath confirms what is said and puts an end to all argument." The government cannot gain jurisdiction over their masters. They only had jurisdiction over those who submit to them. What part don't you understand? What form did you sign to submit to them?
An affirmation is the same as an oath, except it omits a reference to God. It is for atheists. See Torcaso v. Maryland 367 US 488. Christians cannot affirm, nor swear oaths.
I recommend the book "The Oath or Affirmation" by Robert Hallstrom. [Gospel Ministry Publications, P.O. Box 9411, Boise Idaho 83707]
The penalty of perjury oath on your 1040 Form is an oath prohibited for Christians.