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;
Any person subject to this chapter—
who takes an oath that—
(A) is administered in a matter in which such oath is required or authorized by law; and
(B) is administered by a person with authority to do so; and
(2) who, upon such oath, makes or subscribes to a statement;
(Aug. 10, 1956, ch. 1041, 70A Stat. 71; Pub. L. 114–328, div. E, title LX, § 5419, Dec. 23, 2016, 130 Stat. 2946.)
