They can't be, at least not for "perjury", because "under penalty of perjury" has no force unless authorized by a court or, I guess, some specific statute.
The idea that you can stick the words "under penalty of perjury" on a random form to create a legal requirement for truthful answers is one of those Internet legal old-wives-tales, like adding "no copyright intended" to a Youtube upload.
However, if you report that someone else is dead, and they or their family suffer harm as a result, you can probably be sued easily, regardless of whether you use Facebook to make the report, or a carrier pigeon.
Not just while testifying in court. Statutes can also require declarations to be made under penalty of perjury. Valid DMCA notices, for example, must contain one.
Sarcasm aside, I would be curious to see someone tried over an Internet form in a court of law.