Fraud And False Statements (18 USCA § 1001)
A person commits this offense when, in any matter within the jurisdiction of the executive, legislative, or judicial branch of the United States government, he knowingly and willfully (1) falsifies, conceals, or covers up by any scheme or device of a material fact; (2) makes any materially false, fictitious, or fraudulent statement or representation; or (3) makes or uses any false writing or document knowing the same to contain any materially false, fictitious, or fraudulent statement or entry. The penalty is up to five years in prison, or a fine of up to $250,000, or both.