False statements or false official statements can lead to errors or even situation that can cause harm. People can be misleading every day, however when a false statement is given in the Army it can cause a problem. False official statements falls under Uniform Code of Military Justice Article 107, it describes “Any person subject to this chapter who, with intent to deceive, signs any false record, return, regulation, order, or other official document, knowing it to be false, or makes any other false official statement knowing it to be false, shall be punished as a court-martial may direct”. There are four elements in Article 107. 1) That the accused signed a certain official document or made a certain official statement; 2) That the document or statement was false in certain particulars; 3) That the accused knew it to be false at the time of signing it or making it; and 4) That the false document or statement was made with the intent to deceive. Further defining UCMJ Article 107, “official documents and official statements include all documents and statements made in the line of duty. The rank of any person intended to be deceived is immaterial if that person was authorized in the execution of a particular duty to require or receive the statement or document from the accused. The government may be the victim of this offense. The false representation must be made with the intent to deceive. It is not necessary that the false statement be material to the issue inquiry. If, however, the falsity is in respect to a material matter, it may be considered as some evidence of the intent to deceive, while immateriality may tend to show an absence of this intent. The expectation of material gain is not an element of this offense. Such expectation or lack of it, however, is circumstantial evidence bearing on the element of intent to deceive. The false representation must