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This paper explains how Panamanian judicial practice understands the crime of making false statements in official documents. To this end, three decisions of the Criminal Chamber of the Supreme Court of Justice of Panama concerning criminal cassation were analyzed, along with statistical information provided by the Judicial Branch of Panama and the National Institute of Statistics and Census. The methods used included case law analysis and a bibliographic review (primarily of German sources). The paper concluded, among other things, that making false statements in official documents constitutes an offense of actual danger, meaning that the mere creation of a legally disapproved risk to the protected legal interest is sufficient to punish the perpetrator.
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