A person subject to this title shall be punished as a court–martial may direct if the person: knowing it to be false or fraudulent: makes a claim against the United States or an officer thereof; or presents to a person in the civil or military service thereof, for approval or payment, a claim against the United States or an officer thereof; or for the purpose of obtaining the approval, allowance, or payment of a claim against the United States or an officer thereof, makes or uses a writing or other paper knowing it to contain one or more false or fraudulent statements.