Art. 107. False official statements; false swearing

10 U.S.C. § 907
in effect
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(a) False Official Statements.—Any person subject to this chapter who, with intent to deceive—(1) signs any false record, return, regulation, order, or other official document, knowing it to be false; or (2) makes any other false official statement knowing it to be false; shall be punished as a court-martial may direct. (b) False Swearing.—Any person subject to this chapter—(1) who takes an oath that—(A) is administered in a matter in which such oath is required or authorized by law; and (B) is administered by a person with authority to do so; and (2) who, upon such oath, makes or subscribes to a statement; if the statement is false and at the time of taking the oath, the person does not believe the statement to be true, shall be punished as a court-martial may direct.

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