10 U.S. Code § 932 - Art. 132. Frauds against the United States
Art. 132. Frauds against the United StatesAny person subject to this chapter—
(1) who, knowing it to be false or fraudulent—
(2) who, for the purpose of obtaining the approval, allowance, or payment of any claim against the United States or any officer thereof—
makes or uses any writing or other paper knowing it to contain any false or fraudulent statements;
who, having charge, possession, custody or control of any money, or other property of the United States, furnished or intended for the armed forces thereof, knowingly delivers to any person having authority to receive it, any amount thereof less than that for which he receives a certificate or receipt; or
who, being authorized to make or deliver any paper certifying the receipt of any property of the United States furnished or intended for the armed forces 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;
shall, upon conviction, be punished as a court-martial may direct.
(Aug. 10, 1956, ch. 1041, 70A Stat. 75.)
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