18 U.S.C. § 287 : US Code - Section 287: False, fictitious or fraudulent claims

      Whoever makes or presents to any person or officer in the civil,
    military, or naval service of the United States, or to any
    department or agency thereof, any claim upon or against the United
    States, or any department or agency thereof, knowing such claim to
    be false, fictitious, or fraudulent, shall be imprisoned not more
    than five years and shall be subject to a fine in the amount
    provided in this title.