(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) 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 such statement to be false.
(b) Any person subject to this code shall be punished at the direction of a commanding officer if such person:
(1) Takes an oath that is administered:
(A) In a matter in which such oath is required to do so; and
(B) by a person with the authority to do so; and
(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.