§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.