((a)) Whoever, in any matter involving a health care benefit program, knowingly and willfully—

((1)) falsifies, conceals, or covers up by any trick, scheme, or device a material fact; or

((2)) makes any materially false, fictitious, or fraudulent statements or representations, or makes or uses any materially false writing or document knowing the same to contain any materially false, fictitious, or fraudulent statement or entry,

((b)) As used in this section, the term “health care benefit program” has the meaning given such term in .