Any person who does any of the following knowing it to be false or fraudulent shall be punished as a court-martial may direct:
(1) For the purpose of obtaining the approval, allowance, or payment of any claim against the United States, the state, any state, or any officer: 24322.132 WISCONSIN CODE OF MILITARY JUSTICE (a) Makes or presents a claim.
(b) Makes or uses any writing or other paper.
(c) Makes any oath, affirmation or certification to any fact or to any writing or other paper.
(2) For the purpose of defrauding the United States, the state, any state, or any officer:
(a) Forges or counterfeits any signature upon any writing or other paper, or uses any signature knowing it to be forged or counterfeited.
(b) Delivers to any person having authority to receive it, any amount less than that for which he or she receives a certificate or receipt.
(c) Makes or delivers to any person, a writing without having full knowledge of the truth of the statements contained in the writing.