(a) FALSE OFFICIAL STATEMENTS.-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; shall be punished as a court-martial may direct. (b) FALSE SWEARING.-Any person subject to this chapter- (1) who takes an oath that- (A) is administered in a matter in which such oath is required or authorized by law; and (B) is