False official statements; false swearing. (a) Any person subject to this Code 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) Any person subject to this Code: (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. order, or other official document, knowing it to be false; or it to be false; oath is required or authorized by law; and do so; and statement; if the statement is false and at the time of taking the oath, the person does not believe the statement to be true,
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