31 U.S.C. 3729(a)(7) (Any person who -

... 7. knowingly makes, uses, or causes to be made or used, a false record or statement to conceal, avoid, or decrease an obligation to pay or transmit money or property to the Government, is liable to the United States Government for a civil penalty of not less than $5,000.00 and not more than $10,000.00, plus 3 times the amount of damages which the Government sustains because of the act of that person,...)

18 U.S.C. § 1023. Insufficient delivery of money or property for military or naval service. -

Whoever, having charge, possession, custody, or control of any money or other public property used or to be used in the military or naval service, with intent to defraud the United States, or any agency thereof, or any corporation in which the United States has a proprietary interest, or intending to conceal such money or other property, delivers to any person having authority to receive the same any amount of such money or other property less than that for which he received a certificate or took a receipt, shall be fined not more than $10,000 or imprisoned not more than ten years or both.