10 U.S.C. § 931 - U.S. Code - Unannotated Title 10. Armed Forces § 931. Art. 131. Perjury

(1) upon a lawful oath or in any form allowed by law to be substituted for an oath, gives any false testimony material to the issue or matter of inquiry; or

(2) in any declaration, certificate, verification, or statement under penalty of perjury as permitted under section 1746 of title 28, subscribes any false statement material to the issue or matter of inquiry;