((a)) ** .—** Any person subject to this chapter who, with intent to deceive—

((1)) signs any false record, return, regulation, order, or other official document, knowing it to be false; or

((2)) makes any other false official statement knowing it to be false;

((b)) ** .—** Any person subject to this chapter—

((1)) who takes an oath that—

((A)) is administered in a matter in which such oath is required or authorized by law; and

((B)) is administered by a person with authority to do so; and

((2)) who, upon such oath, makes or subscribes to a statement;