§13A–1032.

    (a)    A person subject to this title shall be punished as a court–martial may direct if the person, with intent to deceive:

        (1)    signs a 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.

    (b)    A person subject to this title shall be punished as a court–martial may direct if the person:

        (1)    takes an oath that:

            (i)    is administered in a matter in which such oath is required or authorized by law; and

            (ii)    is administered by a person with authority to do so; and

        (2)    on such oath, makes or subscribes to a statement that is false and at the time of taking the oath, the person does not believe the statement to be true.