Don't look now, but the second is a crime as well, if the alleged document offered as "proof" was created while an employee of the federal government, on a device owned by the federal government, while sitting in a vehicle owned by the federal government, and during hours paid by the federal government.  In short, the document, if it ever truly existed, was federal property, and since Comey now claims it no longer exists, it  has been  evidently destroyed by the only person who claims to have had it in his possession.  

So, Comey first violated the government documents statute by stealing it and handing it off to his buddy (who also, btw, has committed a crime by receiving it), and then Comey committed perjury regarding its release, and then he doubled down and destroyed it.    OR, it never existed in the first place, in which case, Comey committed perjury.  These are all felonies.

Whether the false allegations are criminally actionable, I can't say, but they are civil torts.