Clause 30

in any report, return, muster roll, pay list, certificate, book, route, or other document made or signed by him, or of the contents of which it is his duty to ascertain the accuracy —

knowingly makes or is privy to the making of any false or fraudulent statement; or

knowingly makes or is privy to the making of any omission with intent to defraud;

knowingly and with intent to injure any person, or knowingly and with intent to defraud, suppresses, defaces, alters, or makes away with any document which it is his duty to preserve or produce; or

where it is his official duty to make a declaration respecting any matter, knowingly makes a false declaration,shall be liable on conviction by court-martial to suffer imprisonment for a term not exceeding two years, or such less punishment as is in this Act mentioned.