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Article 182. False testimony in civil cases. - Any person found guilty of false testimony in a civil case shall suffer the penalty of prision correccional in its minimum period and a fine not to exceed One million two hundred thousand pesos (P1,200.000), if the amount in controversy shall exceed One million pesos (P1,000.000), and the penalty of arresto mayor in its maximum period to prision correccional in its minimum period and a fine not to exceed Two hundred thousand pesos (P200.000), if the amount in controversy shall not exceed said amount, or cannot be estimated.

ELEMENTS:
1. That the testimony must be given in a civil case;
2. That the testimony must relate to the issues presented in said case;
3. That the testimony must be false;
4. That the false testimony  must be given by the defendant knowing the same to be false; and
5. That the testimony must be malicious and given with an intent to affect the issues presented in the said case.

This article is not applicable when testimony is given in a special proceeding. In this case, the crime is perjury.

Basis of penalty: the amount involved in the civil case.

The testimony need not be beneficial to the defendant.

Conviction or acquittal of the defendant in the principal case is not necessary.

Rectification made spontaneously after realizing the mistake is not false testimony.