§13A–1048.

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

        (1)    knowing it to be false or fraudulent:

            (i)    makes a claim against the United States or an officer thereof; or

            (ii)    presents to a person in the civil or military service thereof, for approval or payment, a claim against the United States or an officer thereof; or

        (2)    for the purpose of obtaining the approval, allowance, or payment of a claim against the United States or an officer thereof, makes or uses a writing or other paper knowing it to contain one or more false or fraudulent statements.