(a) A person commits an offense if the person, with the intent to obtain or deny payment of benefits, including medical benefits, under this subtitle or Subtitle C, for himself or another, knowingly or intentionally:
(1) makes a false or misleading statement;
(2) misrepresents or conceals a material fact; or
(3) fabricates, alters, conceals, or destroys a document other than a governmental record.
(b) An offense under Subsection (a) is:
(1) a Class A misdemeanor if the value of the benefits is less than $2,500; and
(2) a state jail felony if the value of the benefits is $2,500 or more.