(a) Any person subject to this code shall be punished at the direction of a commanding officer if such person, 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 such statement to be false. (b) Any person subject to this code shall be punished at the direction of a commanding officer if such person: (1) Takes an oath that is administered: (A) In a matter in which such oath is required to do so; and (B) by a person with the authority to do so; and (2) upon taking such oath, makes or subscribes to a statement that, at the time the oath was administered, the person did not believe to be true.
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