A person subject to this title shall be punished as a court–martial may direct if the person, with intent to deceive: signs a 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. A person subject to this title shall be punished as a court–martial may direct if the person: takes an oath that: 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 on such oath, makes or subscribes to a statement that is false and at the time of taking the oath, the person does not believe the statement to be true.