§ Article 124 : Frauds Against the United States

Article 124 of the UCMJ (10 U.S.C. § 924) punishes making or presenting a false or fraudulent claim against the United States, using false statements or forged signatures to obtain approval or payment of a claim, and related fraud by a person entrusted with government money or property.

Who It Applies To

Any person subject to the UCMJ who, knowing a claim against the United States or its officers to be false or fraudulent, makes or presents that claim for approval or payment; who, for obtaining approval, allowance, or payment of a claim, makes or uses a writing known to contain a false or fraudulent statement, makes a false oath regarding a fact or writing, or forges or counterfeits a signature or uses one known to be forged; who, having charge, possession, custody, or control of money or property of the United States furnished for the armed forces, knowingly delivers less than the amount for which a receipt or certificate is taken; or who, being authorized to certify receipt of property for the armed forces, makes or delivers such a writing without full knowledge of its truth and with intent to defraud.

What It Covers

Article 124 defines eight offenses.

Article 124(1)

• Making a false or fraudulent claim — the accused made a certain claim against the United States or an officer of the United States; the claim was false or fraudulent in certain particulars; and the accused then knew it.
• Presenting a false or fraudulent claim — the accused presented such a claim for approval or payment to a person in the civil or military service with authority to approve or pay it; the claim was false or fraudulent in certain particulars; and the accused then knew it.

Article 124(2) — each done for the purpose of obtaining the approval, allowance, or payment of a claim against the United States or an officer of the United States:

• Making or using a false writing — the accused made or used a writing or other paper containing material statements the accused knew were false or fraudulent.
• False oath — the accused made an oath to a fact, writing, or paper, knowing the oath was false.
• Forging a signature — the accused forged or counterfeited the signature of a certain person on a writing or other paper.
• Using a forged signature — the accused used a forged or counterfeited signature, knowing it was forged or counterfeited.

Article 124(3) — delivering less than the amount called for by a receipt: the accused had charge, possession, custody, or control of money or property of the United States furnished or intended for the armed forces; obtained a certificate or receipt for a certain amount; knowingly delivered a smaller amount to a person with authority to receive it; and the undelivered money or property was of a certain value.

Article 124(4) — making or delivering a receipt without full knowledge of its truth: the accused was authorized to make or deliver a paper certifying receipt of property of the United States furnished or intended for the armed forces; made or delivered such a certificate or receipt without full knowledge of the truth of a material statement in it; did so with intent to defraud the United States; and the property was of a certain value.

Key rules

• A claim is a demand for a transfer of ownership of money or property. The article covers claims against the United States or its officers in their official capacity, not in their private capacity.
• Making a claim is distinct from presenting it. Merely writing a paper in the form of a claim is not making one, but any act placing it in official channels is. The claim need not be allowed or paid.
• The claim must be made with knowledge of its false or dishonest character. Claims the maker believes valid, however groundless, and merely negligent claims are not covered.
• A false claim may be tacitly presented — for example, cashing a paycheck that includes an allowance the person knows they are no longer entitled to.
• A false statement in a writing must be material, meaning it tends to mislead officials considering or investigating the claim. That offense is complete when the writing is made for the purpose, whether or not it is used.
• A person authorized to certify receipt of property has a duty to know the full amount was actually furnished before signing. Signing with knowledge that the full amount was not received supports an inference of intent to defraud.

Maximum Punishment

Maximum authorized punishment.

• Article 124(1) and (2): dishonorable discharge, forfeiture of all pay and allowances, and confinement for 5 years.
• Article 124(3) and (4), amount $1,000 or less: bad-conduct discharge, forfeiture of all pay and allowances, and confinement for 6 months.
• Article 124(3) and (4), amount more than $1,000: dishonorable discharge, forfeiture of all pay and allowances, and confinement for 5 years.

Sentencing parameters. Article 124(1) and (2), Category 2 (1–36 months). Article 124(3) and (4): $1,000 or less, Category 1 (0–12 months), with a recommended maximum of 6 months; more than $1,000, Category 2 (1–36 months).

The newer sentencing rules apply, subject to the capital-case rules, when the accused is convicted only of offenses committed after 27 December 2023. See How UCMJ Sentencing Rules Apply. The maximum authorized punishment and the applicable sentencing framework do not predict the sentence in a particular case.

Related and Distinguished

Article 124 addresses fraud directed at the United States through claims and property accounting. Forgery of writings generally is addressed by Article 105, and false official statements by Article 107. Bribery and graft involving officials are addressed by Article 124a and Article 124b.

What the Provision Does

Article 124 addresses fraud directed at the United States through claims and property accounting. It covers making or presenting false or fraudulent claims, using false statements or forged signatures to obtain approval or payment of a claim, and related conduct by a person entrusted with government money or property, with maximum confinement from 6 months to 5 years depending on the clause and amount.

History

Frauds against the United States appeared as Article 132 of the original 1950 UCMJ and were codified at 10 U.S.C. § 932 in 1956. The Military Justice Act of 2016 (Pub. L. 114-328) renumbered the article as Article 124, effective January 1, 2019; the Article 132 designation now covers retaliation.

Sources

• 10 U.S.C. § 924 (Article 124, UCMJ)
• Manual for Courts-Martial, United States, 2024 edition, Part IV, ¶ 71
• Manual for Courts-Martial, United States (2024 ed.), Appendix 12B and Appendix 12C