18 U.S.C. § 1001 — Statements or entries generally

(a) Unless this section provides otherwise, a person who knowingly and willfully, in a matter within the executive, legislative, or judicial branch’s jurisdiction: (1) falsifies, conceals, or covers up a material fact by a trick, scheme, or device; (2) makes a materially false, fictitious, or fraudulent statement or representation; or (3) makes or uses a false writing or document knowing it contains a materially false, fictitious, or fraudulent statement or entry may be fined under this title, imprisoned for up to 5 years, or both. If the offense involves international or domestic terrorism, as defined in section 2331, imprisonment may be up to 8 years. If the matter concerns an offense under chapter 109A, 109B, 110, or 117, or section 1591, imprisonment may also be up to 8 years. (b) Subsection (a) does not apply to a party in a judicial proceeding, or that party’s lawyer, for statements, representations, writings, or documents that the party or lawyer submits to a judge or magistrate in that proceeding. (c) For a matter within the legislative branch’s jurisdiction, subsection (a) applies only to: (1) administrative matters, including payment claims, property or service procurement, personnel or employment practices, support services, and documents that law, rule, or regulation requires to be submitted to Congress or a legislative-branch office or officer; or (2) an investigation or review conducted under authority of a congressional committee, subcommittee, commission, or office and consistent with House or Senate rules.