UCMJ Article 131 Perjury vs Article 132 Frauds Against the United States: Lying Under Oath vs Defrauding the Government
On this page: 5 sections
Perjury and frauds against the United States protect different things, and the fraud offense is no longer Article 132: since January 1, 2019, it has been Article 124, while Article 132 punishes retaliation. Perjury under Article 131 protects the truth of sworn testimony in a judicial proceeding or course of justice. Article 124 protects the government’s money and property against false claims, false papers, false oaths, and forged signatures used to get a claim approved or paid.
A false oath can fall under either article. Where it was given, and for what purpose, decides which.
Article 124
Article 124 has four paragraphs. In summary, it reaches any person subject to the UCMJ who (10 U.S.C. § 924):
- knowing it to be false or fraudulent, makes a claim against the United States or an officer of the United States, or presents such a claim for approval or payment;
- for the purpose of obtaining approval, allowance, or payment of such a claim, “makes or uses any writing or other paper knowing it to contain any false or fraudulent statements,” “makes any oath to any fact or to any writing or other paper knowing the oath to be false,” or forges or counterfeits a signature, or uses one knowing it is forged;
- having charge of government money or property furnished or intended for the armed forces, knowingly delivers less than the amount on a certificate or receipt; or
- being authorized to certify receipt of such property, makes or delivers a receipt “without having full knowledge of the truth of the statements therein contained and with intent to defraud the United States.”
Source: 10 U.S.C. § 924 (Article 124), renumbered from § 932 by Pub. L. 114-328, § 5401(14).
The Manual for Courts-Martial explains the key terms (MCM, Part IV, ¶ 71.c):
- Claim. “A demand for a transfer of ownership of money or property,” not a request for the mere use of property. It must be against the United States or an officer in an official capacity.
- Making versus presenting. Writing a paper in claim form is not making a claim until some act places it in official channels. Presenting means submitting it, directly or indirectly, to someone with authority to pay.
- Knowledge. The claim must be made “with knowledge of its fictitious or dishonest character.” The article “does not proscribe claims, however groundless they may be, that the maker believes to be valid, or claims that are merely made negligently or without ordinary prudence.”
- Tacit presentation. A person who knows there is no entitlement to certain pay and accepts it without disclosing the disqualification has presented a false claim. The Manual’s example is cashing a paycheck that includes a dependency allowance, knowing the entitlement ended with a change in dependency status.
- Materiality of false papers. A false statement in a writing must be material, meaning it has “a tendency to mislead governmental officials.” Making the paper for that purpose completes the offense even if it is never used.
Perjury, in brief
Article 131 reaches a person who, “in a judicial proceeding or in a course of justice willfully and corruptly,” gives false material testimony upon a lawful oath, or subscribes a false material statement under penalty of perjury as permitted by 28 U.S.C. § 1746 (10 U.S.C. § 931). A trial by court-martial is a judicial proceeding, and an Article 32 preliminary hearing is part of the course of justice (MCM, Part IV, ¶ 81.c(1)).
Where a false oath falls
| Perjury (Article 131) | False oath for a claim (Article 124(2)) | |
|---|---|---|
| Setting | A judicial proceeding or course of justice | Any oath made to get a claim against the United States approved or paid |
| Purpose | None required beyond willful, corrupt false testimony | Obtaining approval, allowance, or payment of a claim |
| Materiality | The testimony must be material to the issue or inquiry | For false writings, the statement must be material; the oath must be known to be false |
| Victim | The integrity of the proceeding | The United States' money or property |
A false sworn statement that is neither in a judicial proceeding nor tied to a claim can fall under a third provision: false swearing, Article 107(b).
For example, a service member who submits a travel voucher listing lodging costs that were never incurred, knowing they are false, makes a false claim under Article 124(1), and if a supporting receipt was fabricated, makes or uses a false writing under Article 124(2). No oath or courtroom is involved. Testimony by the same service member at a later court-martial, under oath, that the lodging costs were real would raise the perjury elements. Whether a statement was material and whether the accused knew it was false are decided by the court-martial.
Maximum punishments
| Offense | Maximum (MCM, Part IV, ¶ 71.d and ¶ 81.d) |
|---|---|
| Article 124(1) and (2): false claims, false papers, false oaths, forged signatures | Dishonorable discharge, forfeiture of all pay and allowances, 5 years |
| Article 124(3) and (4): short deliveries and receipts, $1,000 or less | Bad-conduct discharge, forfeiture of all pay and allowances, 6 months |
| Article 124(3) and (4): more than $1,000 | Dishonorable discharge, forfeiture of all pay and allowances, 5 years |
| Perjury | Dishonorable discharge, forfeiture of all pay and allowances, 5 years |
Where every finding of guilty is for an offense committed after December 27, 2023, sentencing in a general or special court-martial rests with the military judge, except in a capital case (10 U.S.C. § 853(b)(1)).
Sources
- 10 U.S.C. § 924, frauds against the United States (Article 124)
- 10 U.S.C. § 931, perjury (Article 131)
- 10 U.S.C. § 932, retaliation (Article 132)
- 10 U.S.C. § 907, false official statements; false swearing (Article 107)
- 10 U.S.C. § 853, findings and sentencing (Article 53)
- Manual for Courts-Martial, United States (2024 edition), Part IV, ¶ 71 and ¶ 81.
A summary of Articles 124 and 131 for general information; no voucher, claim, or testimony in a real case is evaluated. This page reflects the UCMJ as amended through Public Law 119-60 (December 18, 2025) and the Manual for Courts-Martial (2024 edition) as amended by Executive Order 14130.