[§124B-171]  False official statements; false swearing.  (a)  Any person subject to this chapter 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 directed by a court-martial.

     (b)  Any person subject to this chapter:

     (1)  Who takes an oath or affirmation that:

          (A)  Is administered in a matter in which the oath or affirmation is required or authorized by law; and

          (B)  Is administered by a person with authority to do so; and

     (2)  Who, upon the oath or affirmation, makes or subscribes to a statement,

if the statement is false and at the time of taking the oath affirmation, the person does not believe the statement to be true, shall be punished as directed by a court-martial. [L 2022, c 286, pt of §2]