West Virginia Code § 15-1E-132

Frauds against the government
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Any person subject to this article:
(1) Who, knowing it to be false or fraudulent:
(A) Makes any claim against the United States, the state, or any officer thereof; or
(B) Presents to any person in the civil or military service thereof, for approval or payment,
any claim against the United States, the state, or any officer thereof;
(2) Who, for the purpose of obtaining the approval, allowance, or payment of any claim
against the United States, the state, or any officer thereof:
(A) Makes or uses any writing or other paper knowing it to contain any false or fraudulent
statements;
(B) Makes any oath, affirmation or certification to any fact or to any writing or other paper
knowing the oath, affirmation or certification to be false; or
(C) Forges or counterfeits any signature upon any writing or other paper, or uses any such
signature knowing it to be forged or counterfeited;
(3) Who, having charge, posseession, custody, or control of any money, or other property of
the United States or the state, furnished or intended for the Armed Forces of the United
States or the state militaLry forces, knowingly delivers to any person having authority to
receive it, any amount thereof less than that for which he or she receives a certificate or
receipt; or
(4) Who, being authorized to make or deliver any paper certifying the receipt of any property
of the United States or the state, furnished or intended for the Armed Forces of the United
StaWtes or the state military forces, makes or delivers to any person such writing without
having full knowledge of the truth of the statements therein contained and with intent to
defraud the United States or the state; shall, upon conviction, be punished as a court-martial
may direct.

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