ARTICLE 107. False official statements; false swearing. A. False official statements. Any person subject to the Oklahoma Uniform Code of Military Justice 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 a court-martial may direct. B. False swearing. Any person subject to the Code:
1. Who takes an oath that:
a. is administered in a matter in which such oath is required or authorized by law, and b. is administered by a person with authority to do so; and 2. Who, upon such oath, makes or subscribes to a statement, if the statement is false and at the time of taking the oath, the person does not believe the statement to be true, shall be punished as a court-martial may direct.