Section 26-1132 - Frauds against the United StatesAny person who is subject to this chapter and who does any of the following, on conviction, shall be punished as a court-martial may direct:
1. Knowing it to be false or fraudulent:(a) Makes any claim against the United States, this state, any other state or any officer.(b) Presents to any person in the civil or military service, for approval or payment, any claim against the United States or this state, any other state or any officer.2. For the purpose of obtaining the approval, allowance or payment of any claim against the United States, this state, any other state or any officer:(a) Makes or uses any writing or other paper knowing it to contain any false or fraudulent statements.(b) Makes any oath to any fact or to any writing or other paper knowing the oath to be false.(c) Forges or counterfeits any signature on any writing or other paper, or uses any such signature knowing it to be forged or counterfeited.3. Having charge, possession, custody or control of any money, or other property of the United States, this state or any other state, furnished or intended for the armed forces, knowingly delivers to any person having authority to receive it any amount less than that for which he receives a certificate or receipt.4. Being authorized to make or deliver any paper certifying the receipt of any property of the United States, this state or any other state, furnished or intended for the armed forces, makes or delivers to any person such writing without having full knowledge of the truth of the statement therein contained and with intent to defraud the United States, this state or any other state.