(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.