Article 124 — Frauds against the United States

Part IV · Punitive Articles

Article 124. Frauds against the United States · MCM ¶ 71

2024 Manual for Courts-Martial, United States

(a) Text of statute. Any person subject to this chapter—

(1) who, knowing it to be false or fraudulent—

(A) makes any claim against the United States or any officer thereof; or

(B) presents to any person in the civil or military service thereof, for approval or payment, any claim against the United States or any officer thereof ;

(2) who, for the purpose of obtaining the approval, allowance, or payment of any claim against the United States or any officer thereof—

(A) makes or uses any writing or other paper knowing it to contain any false or fraudulent statements;

(B) makes any oath to any fact or to any writing or other paper knowing the oath to be false; or

(C) forges or counterfeits any signature upon any writing or other paper, or uses any such signature knowing it to be forged or counterfeited;

(3) who, having charge, possession, custody or control of any money, or other property of the United States, furnished or intended for the armed forces thereof, knowingly delivers to any person having authority to receive it, any amount thereof less than that for which he receives a certificate or receipt; or

(4) who, being authorized to make or deliver any paper certifying the receipt of any property of the United States furnished or intended for the armed forces thereof, makes or delivers to any person such writing without having full knowledge of the truth of the statements therein contained and with intent to defraud the United States; shall, upon conviction, be punished as a court-martial may direct.

(b) Elements.

(1) Making a false or fraudulent claim.

(a) That the accused made a certain claim against the United States or an officer thereof;

(b) That the claim was false or fraudulent in certain particulars; and

(2) Presenting for approval or payment a false or fraudulent claim.

(a) That the accused presented for approval or payment to a certain person in the civil or military service of the United States having authority to approve or pay it a certain claim against the United States or an officer thereof;

(b) That the claim was false or fraudulent in certain particulars; and

(3) Making or using a false writing or other paper in connection with a claim.

(a) That the accused made or used a certain writing or other paper;

(b) That certain material statements in the writing or other paper were false or fraudulent;

(d) That the act of the accused was for the purpose of obtaining the approval, allowance, or payment of a certain claim or claims against the United States or an officer thereof.

(4) False oath in connection with a claim.

(a) That the accused made an oath to a certain fact or to a certain writing or other paper;

(b) That the oath was false in certain particulars;

(d) That the act was for the purpose of obtaining the approval, allowance, or payment of a certain claim or claims against the United States or an officer thereof.

(5) Forgery of signature in connection with a claim.

(a) That the accused forged or counterfeited the signature of a certain person on a certain writing or other paper; and

(b) That the act was for the purpose of obtaining the approval, allowance, or payment of a certain claim against the United States or an officer thereof.

(6) Using forged signature in connection with a claim.

(a) That the accused used the forged or counterfeited signature of a certain person;

(b) That the accused then knew that the signature was forged or counterfeited; and

(c) That the act was for the purpose of obtaining the approval, allowance, or payment of a certain claim against the United States or an officer thereof.

(7) Delivering less than amount called for by receipt.

(a) That the accused had charge, possession, custody, or control of certain money or property of the United States furnished or intended for the armed forces thereof;

(b) That the accused obtained a certificate or receipt for a certain amount or quantity of that money or property;

(c) That for the certificate or receipt the accused knowingly delivered to a certain person having authority to receive it, an amount or quantity of money or property less than the amount or quantity thereof specified in the certificate or receipt; and

(d) That the undelivered money or property was of a certain value.

(8) Making or delivering receipt without having full knowledge that it is true.

(a) That the accused was authorized to make or deliver a paper certifying the receipt from a certain person of certain property of the United States furnished or intended for the armed forces thereof;

(b) That the accused made or delivered to that person a certificate or receipt;

(c) That the accused made or delivered the certificate without having full knowledge of the truth of a certain material statement or statements therein;

(d) That the act was done with intent to defraud the United States; and

(e) That the property certified as being received was of a certain value.

(1) Making a false or fraudulent claim.

(a) Claim. A claim is a demand for a transfer of ownership of money or property and does not include requisitions for the mere use of property. This article applies only to claims against the United States or any officer thereof as such, and not to claims against an officer of the United States in that officer’s private capacity.

(b) Making a claim. Making a claim is a distinct act from presenting it. A claim may be made in one place and presented in another. The mere writing of a paper in the form of a claim, without any further act to cause the paper to become a demand against the United States or an officer thereof, does not constitute making a claim. However, any act placing the claim in official channels constitutes making a claim, even if that act does not amount to presenting a claim. It is not necessary that the claim be allowed or paid or that it be made by the person to be benefited by the allowance or payment. See also subparagraph c.(2).

(c) Knowledge. The claim must be made with knowledge of its fictitious or dishonest character. This 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.

(2) Presenting for approval or payment a false or fraudulent claim.

(a) False and fraudulent. False and fraudulent claims include not only those containing some material false statement, but also claims that the claimant knows to have been paid or for some other reason the claimant knows the claimant is not authorized to present or upon which the claimant knows the claimant has no right to collect.

(b) Presenting a claim. The claim must be presented, directly or indirectly, to some person having authority to pay it. The person to whom the claim is presented may be identified by position or authority to approve the claim, and need not be identified by name in the specification. A false claim may be tacitly presented, as when a person who knows that there is no entitlement to certain pay accepts it nevertheless without disclosing a disqualification, even though the person may not have made any representation of entitlement to the pay. For example, a person cashing a pay check that includes an amount for a dependency allowance, knowing at the time that the entitlement no longer exists because of a change in that dependency status, has tacitly presented a false claim. See also subparagraph (1) of this paragraph.

(3) Making or using a false writing or other paper in connection with a claim. The false or fraudulent statement must be material, that is, it must have a tendency to mislead governmental officials in their consideration or investigation of the claim. The offense of making a writing or other paper known to contain a false or fraudulent statement for the purpose of obtaining the approval, allowance, or payment of a claim is complete when the writing or paper is made for that purpose, whether or not any use of the paper has been attempted and whether or not the claim has been presented. See also the explanation in subparagraphs (1) and (2) of this paragraph.

(4) False oath in connection with a claim. See subparagraphs (1) and (2) of this paragraph.

(5) Forgery of signature in connection with a claim. Any fraudulent making of the signature of another is forging or counterfeiting, whether or not an attempt is made to imitate the handwriting. See subparagraph 37.c. and subparagraphs (1) and (2) of this paragraph.

(6) Delivering less than amount called for by receipt. It is immaterial by what means—whether deceit, collusion, or otherwise—the accused effected the transaction, or what was the accused’s purpose.

(7) Making or delivering receipt without having full knowledge that it is true. When an officer or other person subject to military law is authorized to make or deliver any paper certifying the receipt of any property of the United States furnished or intended for the armed forces thereof, and a receipt or other paper is presented for signature stating that a certain amount of supplies has been furnished by a certain contractor, it is that person’s duty before signing the paper to know that the full amount of supplies therein stated to have been furnished has in fact been furnished, and that the statements contained in the paper are true. If the person signs the paper with intent to defraud the United States and without that knowledge, that person is guilty of a violation of this section of the article. If the person signs the paper with knowledge that the full amount was not received, it may be inferred that the person intended to defraud the United States.

(d) Maximum punishment.

(1) Article 124 (1) and (2). Dishonorable discharge, forfeiture of all pay and allowances, and confinement for 5 years.

(2) Article 124 (3) and (4).

(a) When amount is $1,000 or less. Bad-conduct discharge, forfeiture of all pay and allowances, and confinement for 6 months.

(b) When amount is more than $1,000. Dishonorable discharge, forfeiture of all pay and allowances, and confinement for 5 years.

(e) Sample specifications.

(1) Making false claim. In that ______________ (personal jurisdiction data), did, (at/on board—location) (subject-matter jurisdiction data, if required), on or about ______ 20___, (by preparing (a voucher) (_______) for presentation for approval or payment) (_____), make a claim against the (United States) (finance officer at _____) (________) in the amount of $________ for (private property alleged to have been (lost) (destroyed) in the military service) (___________), which claim was (false) (fraudulent) (false and fraudulent) in the amount of $________ in that _______ and was then known by the said _______ to be (false) (fraudulent) (false and fraudulent).

(2) Presenting false claim. In that ______________ (personal jurisdiction data), did, (at/on board—location) (subject-matter jurisdiction data, if required), on or about ______ 20___, by presenting (a voucher) (_______) to ______, an officer of the United States duly authorized to (approve) (pay) (approve and pay) such claim, present for (approval) (payment) (approval and payment) a claim against the (United States) (finance officer at _________) (________) in the amount of $________ for (services alleged to have been rendered to the United States by ___________ during __________) (___________), which claim was (false) (fraudulent) (false and fraudulent) in the amount of $________ in that _______, and was then known by the said _______ to be (false) (fraudulent) (false and fraudulent).

(3) Making or using false writing. In that ________________ (personal jurisdiction data), for the purpose of obtaining the (approval) (allowance) (payment) (approval, allowance, and payment) of a claim against the United States in the amount of $______, did (at/on board—location) (subject-matter jurisdiction data, if required), on or about ________ 20____, (make) (use) (make and use) a certain (writing) (paper), to wit:___________, which said (writing) (paper), as (he) (she), the said _______, then knew, contained a statement that ____________, which statement was (false) (fraudulent) (false and fraudulent) in that ___________, and was then known by the said ___________ to be (false) (fraudulent) (false and fraudulent).

(4) Making false oath. In that ________________ (personal jurisdiction data), for the purpose of obtaining the (approval) (allowance) (payment) (approval, allowance, and payment) of a claim against the United States, did (at/on board—location) (subject-matter jurisdiction data, if required), on or about ________ 20____, make an oath (to the fact that __________) (to a certain (writing) (paper), to wit: _____________), to the effect that ___________, which said oath was false in that ___________, and was then known by the said ___________ to be false.

(5) Forging or counterfeiting signature. In that ________________ (personal jurisdiction data), for the purpose of obtaining the (approval) (allowance) (payment) (approval, allowance, and payment) of a claim against the United States, did (at/on board—location) (subject-matter jurisdiction data, if required), on or about ________ 20____, (forge) (counterfeit) (forge and counterfeit) the signature of _______ upon a ___________in words and figures as follows: __________.

(6) Using forged signature. In that ________________ (personal jurisdiction data), for the purpose of obtaining the (approval) (allowance) (payment) (approval, allowance, and payment) of a claim against the United States, did (at/on board—location) (subject-matter jurisdiction data, if required), on or about ________ 20____, use the signature of ___________ on a certain (writing) (paper), to wit: __________, then knowing such signature to be (forged) (counterfeited) (forged and counterfeited).

(7) Paying amount less than called for by a receipt. In that ________________ (personal jurisdiction data), having (charge) (possession) (custody) (control) of (money) (________) of the United States, (furnished) (intended) (furnished and intended) for the armed forces thereof, did, (at/on board—location) (subject-matter jurisdiction data, if required), on or about ________ 20____, knowingly deliver to _____, the said __________ having authority to receive the same, (an amount) (_____), which, as (he) (she), ________, then knew, was ($______) (_____________) less than the (amount) (______) for which (he) (she) received a (certificate) (receipt) from the said __________.

(8) Making receipt without knowledge of the facts. In that ________________ (personal jurisdiction data), being authorized to (make) (deliver) (make and deliver) a paper certifying the receipt of property of the United States (furnished) (intended) (furnished and intended) for the armed forces thereof, did, (at/on board—location) (subject-matter jurisdiction data, if required), on or about ________ 20____, without having full knowledge of the statement therein contained and with intent to defraud the United States, (make) (deliver) (make and deliver) to ____________, such a writing, in words and figures as follows: ____________, the property therein certified as received being of a value of about $_________.

Information on this tab is reproduced from the U.S. Army Military Judges’ Benchbook (Electronic Benchbook v2.70, updated 2026-05-26). It is for informational purposes only to compare to the text on the Manual for Courts-Martial on the MCM tab. Always check the current EBB to make sure you’re reviewing the most recent information.

NOTE 1. If convicted of only offenses committed on or after 28 December 2023, the judge shall sentence the accused in accordance with the sentencing parameters or criteria, as appropriate, or state reasons for deviating in writing. See RCM 925(c)(2), RCM 1002(a)(2), Appendices 12B (Parameter Table-Confinement Categories), 12C (Offense Category Chart), and 12D (List of Criteria Offenses), 2024 MCM.

Maximum punishment

DD, TF, 5 years, E-1. (Category 2)

Sample specification

In that __________ (personal jurisdiction data), did, (at/on board—location), on or about __________, (by preparing (a voucher) (__________) for presentation for approval or payment) (__________), make a claim against the (United States) (finance officer at __________) (__________) in the amount of $__________ for (private property alleged to have been (lost) (destroyed) in the military service) (__________), which claim was (false) (fraudulent) (false and fraudulent) in the amount of $__________ in that __________ and was then known by the said __________ to be (false) (fraudulent) (false and fraudulent).

Elements

(1) That (state the time and place alleged), the accused made a certain claim against (the United States) (__________, an officer of the United States) for (state the nature and amount of the alleged claim);

(2) That the claim was (false) (fraudulent) (false and fraudulent) in that (state the particulars alleged); and

(3) That, at the time the accused made the claim, (he) (she) knew it was (false) (fraudulent) (false and fraudulent) in that (state the particulars alleged).

Definitions & other instructions

A “claim” is a demand for a transfer of ownership of money or property. (A claim does not include requisitions for the mere use of property.)

(“False”) (“Fraudulent”) (“False and fraudulent”) means intentionally deceitful. (It) (They) refer(s) to an untrue representation of a material fact, that is, an important fact, made with knowledge of its untruthfulness and with the intent to defraud another. The test of whether a fact is material is whether it was capable of influencing the approving authority to pay the claim.

“Making” a claim means the preparation of a claim and taking some action to place it into official channels. It is an action by the accused which becomes a demand against the United States or one of its officers. “Making” a claim is ordinarily a separate act from presenting it. (A claim may be made in one place and presented in another.) (It is not necessary that the claim be approved or paid or that it be made by the person to be benefited by the allowance or payment.)

NOTE 2. Other instructions. Instruction 5-13, Ignorance or Mistake of Fact or Law, may be applicable. Instruction 7-3, Circumstantial Evidence (Intent and Knowledge), is ordinarily applicable.

Source: Instruction 3a-71-1 · view original on jagcnet.army.mil

Maximum punishment

DD, TF, 5 years, E-1. (Category 2)

Sample specification

In that __________ (personal jurisdiction data), did, (at/on board—location), on or about __________, by presenting (a voucher) (__________) to __________, an officer of the United States duly authorized to (approve) (pay) (approve and pay) such claim, present for (approval) (payment) (approval and payment) a claim against the (United States) (finance officer at __________) (__________) in the amount of $__________ for (services alleged to have been rendered to the United States by __________ during __________) (__________), which claim was (false) (fraudulent) (false and fraudulent) in the amount of $__________ in that __________, and was then known by the said __________ to be (false) (fraudulent) (false and fraudulent).

Elements

(1) That (state the time and place alleged), the accused presented for (approval) (payment) (approval and payment) to a person in the (civil) (military) service of the United States having authority to (approve) (pay) (approve and pay) a certain claim against (the United States) (__________, an officer of the United States), such a claim for (state the nature and amount of the alleged claim);

(2) That the claim was (false) (fraudulent) (false and fraudulent) in that (state the particulars alleged); and

(3) That, at the time the accused presented the claim, (he) (she) knew it was (false) (fraudulent) (false and fraudulent) in that (state the particulars alleged).

Definitions & other instructions

A “claim” is a demand for a transfer of ownership of money or property. (A claim does not include requisitions for the mere use of property.)

(“False”) (“Fraudulent”) (“False and fraudulent”) mean intentionally deceitful. (It) (They) refer(s) to an untrue representation of a material fact, that is, an important fact, made with knowledge of its untruthfulness and with the intent to defraud another. The test of whether a fact is material is whether it was capable of influencing the approving authority to (pay) (approve) (approve and pay) the claim.

“Intent to defraud” means an intent to obtain something of value through a misrepresentation and to apply it to one’s own use and benefit or to the use and benefit of another, either temporarily or permanently.

The claim must be presented, directly or indirectly, to some person having authority to pay it. The person to whom the claim is presented may be identified by position or authority to approve the claim. (A false claim may be tacitly presented, as when a person who knows that there is no entitlement to certain pay accepts it nevertheless without disclosing a disqualification, even though the person may not have made any representation that they were entitled to receive the pay).

NOTE 2. Other instructions. Instruction 5-13, Ignorance or Mistake of Fact or Law, may be applicable. Instruction 7-3, Circumstantial Evidence (Intent and Knowledge), is ordinarily applicable.

Source: Instruction 3a-71-2 · view original on jagcnet.army.mil

Maximum punishment

DD, TF, 5 years, E-1. (Category 2)

Sample specification

In that __________ (personal jurisdiction data), for the purpose of obtaining the (approval) (allowance) (payment) (approval, allowance, and payment) of a claim against the United States in the amount of $ _________, did (at/on board—location), on or about __________, (make) (use) (make and use) a certain (writing) (paper), to wit: __________, which said (writing) (paper), as (he) (she), the said __________, then knew, contained a statement that __________, which statement was (false) (fraudulent) (false and fraudulent) in that __________, and was then known by the said __________ to be (false) (fraudulent) (false and fraudulent).

Elements

(1) That (state the time and place alleged), the accused (made) (used) (made and used), a certain (writing) (paper), namely, (state the writing or paper alleged);

(2) That this (writing) (paper) contained (a) certain material statement(s), to wit: (state the contents of the statement(s) alleged), which (was) (were) (false) (fraudulent) (false and fraudulent) in that (state the particulars alleged);

(3) That, at the time the accused (made) (used) (made and used) the (writing) (paper), (he) (she) knew that (this) (such) (a) statement(s) (was) (were) (false) (fraudulent) (false and fraudulent); and

(4) That the (making) (using) (making and using) of the (writing) (paper) (was) (were) for the purpose of obtaining the (approval) (allowance) (payment) (approval, allowance, and payment) of a claim against (the United States) (__________, an officer of the United States).

Definitions & other instructions

A “claim” is a demand for a transfer of ownership of property or money. (A claim does not include requisitions for the mere use of property.)

(The offense of making a writing or other paper known to contain a false or fraudulent statement for the purpose of obtaining the approval, allowance, or payment of a claim is complete when the writing or paper is made for that purpose, whether or not any use of the paper has been attempted and whether or not the claim has been presented.)

(“Material” means it must have a tendency to mislead governmental officials in their consideration or investigation of the claim.)

“Intent to defraud” means an intent to obtain something of value through a misrepresentation and to apply it to one’s own use and benefit or to the use and benefit of another either temporarily or permanently.

NOTE 2. Other instructions. Instruction 5-13, Ignorance or Mistake of Fact or Law, may be applicable. Instruction 7-3, Circumstantial Evidence (Intent and Knowledge), is ordinarily applicable.

Source: Instruction 3a-71-3 · view original on jagcnet.army.mil

Maximum punishment

DD, TF, 5 years, E-1. (Category 2)

Sample specification

In that __________ (personal jurisdiction data), for purpose of obtaining the (approval) (allowance) (payment) (approval, allowance, and payment) of a claim against the United States, did, (at/on board— location), on or about __________, make an oath (to the fact that __________) (to a certain (writing) (paper), to wit: __________), to the effect that _________, which said oath was false in that __________, and was then known by the said __________ to be false.

Elements

(1) That (state the time and place alleged), the accused made an oath (to the fact that (state fact alleged)) or (on a certain (writing) (paper), namely, (state the writing or paper alleged)), to the effect that (state the matter alleged);

(2) That the oath was false in that (state the particulars alleged);

(3) That the accused knew at the time that the oath was false; and

(4) That the oath was made for the purpose of obtaining the (approval) (allowance) (payment) (approval, allowance, and payment) of a claim against (the United States) (__________, an officer of the United States).

Definitions & other instructions

A “claim” is a demand for transfer of ownership of property or money. (A claim does not include requisitions for the mere use of property.)

“False” means a deliberate misrepresentation of a material fact that is made with the intent to defraud another.

“Material” means it must have a tendency to mislead government officials in their consideration or investigation of the claim.

“Intent to defraud” means an intent to obtain an article or thing of value through a misrepresentation and to apply it to one’s own use and benefit or to the use and benefit of another, either temporarily or permanently.

An “oath” is a pledge that binds the person to speak the truth.

NOTE 2. Corroboration instruction. When an instruction on corroboration is requested or otherwise advisable, the military judge should carefully tailor the following to include only instructions applicable to the case, giving subparagraphs (1), (2), or a combination, as necessary:

As to the second element for this offense, there are special rules for proving the falsity of an oath. The falsity of an oath can be proved by testimony or documentary evidence by:

(1) The testimony of a witness which directly contradicts the oath described in the specification, as long as the witness’s testimony is corroborated or supported by the testimony of at least one other witness or by some other evidence which tends to prove the falsity of the oath. You may find the accused guilty of making a false oath only if you find beyond a reasonable doubt that the testimony of (state the name of the witness), who has testified as to the falsity of the oath described in the specification is believable and is corroborated or supported by other trustworthy evidence or testimony. To “corroborate” means to strengthen, to make more certain, to add weight. The corroboration required to prove making a false oath is proof of independent facts or circumstances which, considered together, tend to confirm the testimony of the single witness to establish the falsity of the oath.

(2) Documentary evidence directly disproving the truth of the oath described in the specification as long as the evidence is corroborated or supported by other evidence tending to prove the falsity of the oath. To “corroborate” means to strengthen, to make more certain, to add weight. The corroboration required to prove a false oath is proof of independent facts or circumstances which, considered together, tend to confirm the information contained in the document to establish the falsity of the oath.

NOTE 3. Exceptions to documentary corroboration requirement. There are two exceptions to the requirement for corroboration of documentary evidence. Applicable portions of the following should be given when an issue concerning one of the exceptions arises:

An exception to the requirement that documentary evidence must be supported by corroborating evidence is when the document is an official record which has been proven to have been well known to the accused at the time (he) (she) (took the oath) (made the affirmation).

(Additionally,) (An) (Another) exception to the requirement that documentary evidence must be supported by corroborating evidence is when the document was written or furnished by the accused or had in any way been recognized by (him) (her) as containing the truth at some time before this supposedly perjured oath was made. If (this exception) (these exceptions) exist(s), the documentary evidence may be sufficient without corroboration to establish the falsity of the oath.

You may find the accused guilty of making a false oath only if you find that the documentary evidence (and credible corroborative evidence) establish(es) the falsity of the accused’s oath beyond a reasonable doubt.

NOTE 4. Proving that the accused did not believe the statement to be true. Once the appropriate corroboration instruction in NOTE 1 above is given, the military judge should give the following instruction:

The fact that the accused did not believe the oath to be true when it was (made) (subscribed) may be proved by testimony of one witness without corroboration or by circumstantial evidence, if the testimony convinces you beyond a reasonable doubt as to this element of the offense.

NOTE 5. Other instructions. Instruction 5-13, Ignorance or Mistake of Fact or Law, may be applicable. Instruction 7-3, Circumstantial Evidence (Knowledge), is ordinarily applicable.

Source: Instruction 3a-71-4 · view original on jagcnet.army.mil

Maximum punishment

DD, TF, 5 years, E-1. (Category 2)

Sample specification

In that __________ (personal jurisdiction data), for the purpose of obtaining the (approval) (allowance) (payment) (approval, allowance, and payment) of a claim against the United States, did, (at/on board— location), on or about __________, (forge) (counterfeit) (forge and counterfeit) the signature of __________ upon a __________ in words and figures as follows: __________.

Elements

(1) That (state the time and place alleged), the accused (forged) (counterfeited) (forged and counterfeited) the signature of (state the person alleged) upon a certain (writing) (paper), namely (state the writing or paper alleged); and

(2) That this (forging) (counterfeiting) (forging and counterfeiting) was done for the purpose of obtaining the (approval) (allowance) (payment) (approval, allowance, and payment) of a claim against (the United States) (__________, an officer of the United States).

Definitions & other instructions

A “claim” is a demand for a transfer of ownership of money or property. (A claim does not include requisitions for the mere use of property.)

A (“forged”) (“counterfeited”) signature is any fraudulently made signature of another whether or not an attempt was made to imitate the handwriting of the other person.

NOTE 2. Other instructions. Instruction 7-3, Circumstantial Evidence (Intent), is ordinarily applicable.

Source: Instruction 3a-71-5 · view original on jagcnet.army.mil

Maximum punishment

DD, TF, 5 years, E-1. (Category 2)

Sample specification

Elements

(1) That the accused used the (forged) (counterfeited) (forged and counterfeited) signature of (state the name of the person alleged), on a certain (writing) (paper), namely, (state the writing or paper alleged);

(2) That the accused knew that this signature was (forged) (counterfeited) (forged and counterfeited); and

(3) That (state the time and place alleged), the accused used the signature for the purpose of obtaining the (approval) (allowance) (payment) (approval, allowance, and payment) of a claim against (the United States) (__________, an officer of the United States).

Definitions & other instructions

A “claim” is a demand for a transfer of ownership of money or property. A claim does not include requisitions for the mere use of property.

A (“forged”) (“counterfeited”) (“forged and counterfeited”) signature is any fraudulently made signature of another whether or not an attempt was made to imitate the handwriting of the other person.

NOTE 2. Other instructions. Instruction 7-3, Circumstantial Evidence (Intent and Knowledge), is ordinarily applicable.

Source: Instruction 3a-71-6 · view original on jagcnet.army.mil

Maximum punishment

(1) $1000.00 or less: BCD, TF, 6 months, E-1. (Category 1)

(2) Over $1000.00: DD, TF, 5 years, E-1. (Category 2)

Sample specification

In that __________, (personal jurisdiction data), having (charge) (possession) (custody) (control) of (money) (__________) of the United States, (furnished) (intended) (furnished and intended) for the armed forces thereof, did, (at/on board—location), on or about __________, knowingly deliver to __________, the said __________ having authority to receive the same, (an amount) (__________), which, as (he) (she), __________, then knew, was ($__________) (__________) less than the (amount) (__________) for which (he) (she) received a (certificate) (receipt) from the said __________.

Elements

(1) That the accused had (charge) (possession) (custody) (control) of (state the money/property alleged), (money) (property) of the United States (furnished) (intended) (furnished and intended) for the armed forces;

(2) That the accused obtained a (receipt) (certificate) for a certain (amount) (quantity) of this (money) (property) from (state the name of the person alleged);

(3) That for the (receipt) (certificate), the accused (state the time and place alleged), knowingly delivered to (state the name of the person alleged), a person who had authority to receive it, (an amount) (a quantity) of this (money) (property) which (he) (she) knew was less than the (amount) (quantity) specified in the (receipt) (certificate); and

(4) That the undelivered (money) (property) was of the value of (state the value alleged).

Definitions & other instructions

NOTE 2. Other instructions. Instruction 5-13, Ignorance or Mistake of Fact or Law, may be applicable. Instruction 7-3, Circumstantial Evidence (Knowledge), is ordinarily applicable. Instruction 7-16, Variance - Value, Damage, or Amount, is ordinarily applicable.

Source: Instruction 3a-71-7 · view original on jagcnet.army.mil

Maximum punishment

(1) $1000.00 or less: BCD, TF, 6 months, E-1. (Category 1)

(2) Over $1000.00: DD, TF, 5 years, E-1. (Category 2)

Sample specification

In that __________ (personal jurisdiction data), being authorized to (make) (deliver) (make and deliver) a paper certifying the receipt of property of the United States (furnished) (intended) (furnished and intended) for the armed forces thereof, did, (at/on board—location), on or about __________, without having full knowledge of the statement therein contained and with intent to defraud the United States, (make) (deliver) (make and deliver) to __________, such a writing, in words and figures as follows: __________, the property therein certified as received being of a value of about $__________.

Elements

(1) That the accused was authorized to (make) (deliver) (make and deliver) a paper certifying the receipt from (state the name of the person to whom the receipt was allegedly made or delivered) of certain property of the United States (furnished) (intended) (furnished and intended) for the armed forces;

(2) That (state the time and place alleged) the accused (made) (delivered) (made and delivered) to (state the name of person alleged) a certificate of receipt, in the following words and figures: (state the alleged description of the writing);

(3) That, at the time the accused (made) (delivered) (made and delivered) the certificate, (he) (she) did so without having full knowledge of the truth of certain material statement(s) contained in this certificate (that is, (set out those statement(s) as to the truth of which the accused did not have full knowledge, if specifically alleged));

(4) That the accused (made) (delivered) (made and delivered) the certificate of receipt with intent to defraud the United States; and

(5) That the property certified as being received was of the value of (state the value alleged).

Definitions & other instructions

“Material statements” refer to important statements in the receipt that describe the quantity or quality of the receipted items.

If a person signs a paper certifying receipt of property knowing that the full amount was not received, you may, but are not required to, infer that the person intended to defraud the United States.

NOTE 2. Other instructions. Instruction 7-3, Circumstantial Evidence (Knowledge and Intent),is ordinarily applicable. Instruction 7-16, Variance - Value, Damage, or Amount, is ordinarily applicable. Instruction 5-13, Ignorance or Mistake of Fact or Law, may be applicable.

Source: Instruction 3a-71-8 · view original on jagcnet.army.mil