10 U.S.C. § 907: Art. 107. False official statements; false swearing

signs any false record, return, regulation, order, or other official document, knowing it to be false; or makes any other false official statement knowing it to be false; is administered in a matter in which such oath is required or authorized by law; and is administered by a person with authority to do so; and who, upon such oath, makes or subscribes to a statement;