10 U.S.C. § 907

1. (a)Any person subject to this chapter who, with intent to deceive—shall be punished as a court-martial may direct.
   1. (1)signs any false record, return, regulation, order, or other official document, knowing it to be false; or
   2. (2)makes any other false official statement knowing it to be false;
2. (b)Any person subject to this chapter—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.
   1. (1)who takes an oath that—
      1. (A)is administered in a matter in which such oath is required or authorized by law; and
      2. (B)is administered by a person with authority to do so; and
   2. (2)who, upon such oath, makes or subscribes to a statement;