Being acquitted for perjury (Penal Code § 118) does not bar prosecution for submitting a false document (Penal Code § 115) because the requirements for a conviction under 118 differ from those needed for find a violation of 115. This issue was litigated originally in a San Francisco Superior Court and then the First District Court of Appeal, which found that the “Elements Test” and not the “Accusatory Pleading Test” should be applied because the fundamental issue was double jeopardy. To read more about this rather interesting case, please click on the following link – https://www.greghillassociates.com/does-acquittal-for-perjury-bar-case-for-pc-115-a.html