§ 13A-1032

(a) A person subject to this title shall be punished as a court–martial may direct if the person, with intent to deceive:

(1) signs a 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.

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

(1) takes an oath that:

(i) is administered in a matter in which such oath is required or authorized by law; and

(ii) is administered by a person with authority to do so; and

(2) on such oath, makes or subscribes to a statement that is false and at the time of taking the oath, the person does not believe the statement to be true.