(a) Any person subject to this chapter who, with intent to deceive:
(1) Signs any 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,
shall be punished as directed by a court-martial.
(b) Any person subject to this chapter who:
(1) Takes an oath or affirmation that is administered:
(A) In a matter in which the oath or affirmation is required or authorized by law; and
(B) By a person with authority to do so; and
(2) Upon the oath or affirmation, makes or subscribes to a statement,
if the statement is false and at the time of taking the oath or affirmation, the person does not believe the statement to be true, shall be punished as directed by a court-martial.