manufactured crimes of perjury
FB
UN Planned Parenthood
Whoever
The term "whoever" ordinarily encompasses individuals as well as entities, such as corporations, unless the context of the statute in which the term is used suggests a contrary congressional intent.43 As a general rule, a corporation is liable for the crimes of its employees, officers, or agents committed within the scope of their authority and at least in part for the benefit of the corporation.44 Corporations have been convicted for false statements under Section 1001,45 as noted earlier, but rarely if ever under Section 1621(1).
Again, the Dictionary Act defines the term "whoever" to encompass individuals as well as entities, such as corporations, unless the context of the statute in which the term is used suggests a contrary congressional intent.81 A corporation, as a general matter, is liable for the crimes of its employees, officers, or agents committed within the scope of their authority and at least in part for the benefit of the corporation.82 Corporations have been convicted for false statements under Section 1001, as mentioned earlier,83 but rarely if ever under Section 1623.
https://www.everycrsreport.com/reports/98-808.html#_Toc514154887