A person subject to this title is guilty of forgery and shall be punished as a court–martial may direct if the person, with intent to defraud: falsely makes or alters a signature to, or any part of, a writing which would, if genuine, apparently impose a legal liability on another or change the person’s legal right or liability to the person’s prejudice; or utters, offers, issues, or transfers such a writing, known by the person to be so made or altered.