1. (a) Any person subject to this code shall be punished at the direction of a commanding officer if such person, with intent to deceive:

   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 such statement to be false.

2. (b) Any person subject to this code shall be punished at the direction of a commanding officer if such person:

   1. (1) Takes an oath that is administered:

      1. (A) In a matter in which such oath is required to do so; and
      2. (B) by a person with the authority to do so; and
   2. (2) upon taking such oath, makes or subscribes to a statement that, at the time the oath was administered, the person did not believe to be true.

L. 1972, ch. 203, § 48-3031; L. 2024, ch. 78, § 97; July 1.