UCMJ Article 132 Frauds Against the United States vs Article 121 Larceny: Deceptive Taking vs Direct Taking
On this page: 5 sections
The fraud article is Article 124, and has been since January 1, 2019; Article 132 now covers retaliation. The contrast between deceptive and direct taking also needs adjusting, because larceny under Article 121 already includes taking by deception: it covers wrongfully obtaining property by false pretense as well as taking and withholding.
The real difference is what each article requires to be complete. Article 124 targets false claims, false papers, false oaths, and forged signatures aimed at the government, and several of its offenses are complete before any money moves. Larceny requires that property actually be taken, obtained, or withheld, from anyone, with intent to deprive or appropriate it.
Article 124 in brief
Article 124 reaches any person subject to the UCMJ who, knowing it to be false or fraudulent, makes or presents a claim against the United States or an officer of the United States; who, to get such a claim approved or paid, makes or uses a false writing, makes a false oath, or forges or uses a forged signature; who, having charge of government money or property for the armed forces, knowingly delivers less than the amount on a receipt; or who, authorized to certify receipt of such property, certifies without full knowledge of the truth and with intent to defraud the United States (10 U.S.C. § 924).
Three points from the Manual for Courts-Martial set its reach (MCM, Part IV, ¶ 71.c):
- No payment needed. “It is not necessary that the claim be allowed or paid.” A false writing made to support a claim completes that offense “whether or not any use of the paper has been attempted and whether or not the claim has been presented.”
- Knowledge. The claim must be made “with knowledge of its fictitious or dishonest character”; honestly believed or merely negligent claims are outside the article.
- Tacit claims. Accepting pay one knows one is not entitled to, without disclosing the disqualification, is presenting a false claim, as with a dependency allowance that continues after the dependency status has changed.
Article 124 does not list conspiracy or collusion as elements; an agreement to commit an Article 124 offense can be analyzed as conspiracy under Article 81.
Larceny in brief
The elements of larceny are a wrongful taking, obtaining, or withholding of property from the possession of the owner or any other person; ownership by a certain person; some value; and intent permanently to deprive, defraud, or appropriate (MCM, Part IV, ¶ 64.b(1)). The Manual explains that the three verbs absorb three older crimes: taking is common law larceny, obtaining “includes the offense formerly known as obtaining by false pretense,” and withholding “includes the offense formerly known as embezzlement” (¶ 64.c(1)(a)).
No physical carrying away is required. Any movement of the property or exercise of dominion over it can be enough, including having another’s funds transferred to one’s own bank account (¶ 64.c(1)(b)). The “person” from whom property is taken includes a government (¶ 64.c(1)(c)(iv)).
Where the two overlap
| Frauds against the United States (Article 124) | Larceny (Article 121) | |
|---|---|---|
| Victim | The United States or an officer in an official capacity | Any owner or possessor, including the government |
| Must property change hands | No, for false claims, papers, oaths, and forged signatures | Yes: taken, obtained, or withheld |
| Mental state | Knowledge of falsity; intent to defraud for the receipt offense | Intent to permanently deprive, defraud, or appropriate |
| Means | False claims and supporting papers, oaths, signatures, short deliveries, false receipts | Any means, including false pretense |
For example, a service member who submits a relocation claim for household goods that were never shipped, knowing the claim is false, commits the Article 124 offense on submission, even if a finance office catches it and pays nothing. Once the claim is paid, the government’s money has been obtained by a false pretense, which also raises larceny under Article 121. Which charges fit a given set of facts, and how they relate at sentencing, are questions for counsel and the military judge.
Maximum punishments
| Offense | Maximum (MCM, Part IV, ¶ 71.d and ¶ 64.d) |
|---|---|
| Article 124(1) and (2): false claims, papers, oaths, and signatures | Dishonorable discharge, forfeiture of all pay and allowances, 5 years |
| Article 124(3) and (4): short deliveries and false 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 |
| Larceny, $1,000 or less | Bad-conduct discharge, forfeiture of all pay and allowances, 1 year |
| Larceny of other than military property, more than $1,000 | Dishonorable discharge, forfeiture of all pay and allowances, 5 years |
| Larceny of military property, more than $1,000 | Dishonorable discharge, forfeiture of all pay and allowances, 10 years |
Larceny of any motor vehicle, aircraft, vessel, firearm, or explosive carries the higher maximums regardless of value (¶ 64.d). Where every finding of guilty is for an offense committed after December 27, 2023, the military judge determines the sentence in a general or special court-martial unless the case is capital (10 U.S.C. § 853(b)(1)).
Sources
- 10 U.S.C. § 924, frauds against the United States (Article 124)
- 10 U.S.C. § 921, larceny and wrongful appropriation (Article 121)
- 10 U.S.C. § 932, retaliation (Article 132)
- 10 U.S.C. § 881, conspiracy (Article 81)
- 10 U.S.C. § 853, findings and sentencing (Article 53)
- Manual for Courts-Martial, United States (2024 edition), Part IV, ¶ 64 and ¶ 71.
General information on Articles 121 and 124; it does not assess any claim, voucher, or payment. 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.