§ 130.113. Frauds against the government. Any person subject to this
code-- (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; or

(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 the same to
contain any false or fraudulent statements; or

(B) makes any oath to any fact or to any writing or other paper
knowing such oath to be false; or

(C) forges or counterfeits any signature upon any writing or other
paper, or uses any such signature knowing the same to be forged or
counterfeited; or

(3) who, having charge, possession, 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 organized
militia or any force thereof, knowingly delivers to any person having
authority to receive the same, any amount thereof less than that for
which he 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 States or the organized
militia or any force thereof, 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.