> But something like "I couldn't have killed that man, I was not there that night, I was at this other location" would almost certainly qualify you for additional liability if it can be clearly established that you were in fact at the location the victim was.

Exactly. This is important, because even accidental lies can be prosecuted or used as evidence. Imagine yourself panicking under duress with someone asking you rapid fire questions that seem to contradict each other. It’s likely that you will get the facts mixed up.

This is why you need to invoke the 5th and retain an attorney in any situation where someone appears to be asking you questions about a serious crime. For all you know, they may suspect you of some heinous act that you aren’t even aware of.