UCMJ Article 124: Frauds Against the United States

UCMJ Article 124: Frauds Against the United States

Article 124 of the Uniform Code of Military Justice, 10 U.S.C. § 924, makes it a crime to cheat the federal government through false claims and the false paperwork used to support them. Before January 1, 2019, the same conduct was charged under Article 132. Most cases involve travel vouchers, PCS move claims, temporary lodging, per diem, housing and other allowances, bonuses, and household goods damage claims.

Prohibited Conduct

Article 124 reaches several kinds of conduct:

• Making a false or fraudulent claim against the United States.
• Presenting a false or fraudulent claim for approval or payment to a person who has authority to approve or pay it.
• Making or using a writing that contains a false or fraudulent statement, or making a false oath, to obtain approval, allowance, or payment of a claim.
• Forging or counterfeiting a signature, or using a forged signature, to obtain approval, allowance, or payment of a claim.
• Certain frauds involving money or property furnished for the armed forces, such as knowingly delivering less than the amount called for by a receipt, or certifying a receipt without full knowledge of its truth with intent to defraud.

What Counts as a Claim

A claim is a demand for money or property from the government: a travel voucher, a reimbursement request, a moving claim, an allowance certification, or a damage claim.

Knowledge Is the Central Issue

A false claim offense requires proof that the accused knew the claim was false or fraudulent when it was made or presented. A mistake on government paperwork is not fraud. The Joint Travel Regulations are long and change often, and many incorrect claims come from confusing rules or bad advice rather than an intent to cheat.

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Elements of UCMJ Article 124: Frauds Against the United States

The elements depend on which form of the offense is charged. For the two most common forms, the government must prove each element beyond a reasonable doubt.

Making a False or Fraudulent Claim

• The accused made a certain claim against the United States in a certain amount.
• The claim was false or fraudulent in certain particulars.
• The accused then knew that the claim was false or fraudulent in those particulars.

Presenting a False or Fraudulent Claim

• The accused presented a certain claim, in a certain amount, to a person in the civil or military service of the United States who had authority to approve or pay it.
• The claim was against the United States.
• The claim was false or fraudulent in certain particulars.
• The accused then knew that the claim was false or fraudulent in those particulars.

The other forms, such as false writings, false oaths, and forged signatures, require proof that the accused acted to obtain approval, allowance, or payment of a claim and knew the writing, oath, or signature was false or forged.

Each claim can be charged as a separate specification, and the amount alleged matters because it sets the maximum punishment.

Maximum Punishment and Sentencing Exposure

The Manual for Courts-Martial sets different maximums for the two halves of Article 124:

• False or fraudulent claims, and the false writings, oaths, and forged signatures used to support them (Article 124(1) and (2)): dishonorable discharge (or dismissal for an officer), forfeiture of all pay and allowances, and confinement for 5 years, whatever the amount.
• Frauds involving money or property furnished for the armed forces (Article 124(3) and (4)), $1,000 or less: bad-conduct discharge, forfeiture of all pay and allowances, and confinement for 6 months.
• Article 124(3) and (4), more than $1,000: dishonorable discharge (or dismissal), forfeiture of all pay and allowances, and confinement for 5 years.
• For enlisted members, reduction to the lowest enlisted grade is also authorized.

Sentencing Parameters for Offenses Committed After December 27, 2023

For offenses committed after December 27, 2023, a military judge sentences the accused within the confinement range for the offense category assigned in Appendix 12C of the Manual for Courts-Martial (2024 ed.). The ranges are set in Appendix 12B (R.C.M. 1002(a)(2)).

• Article 124(1) and (2): Category 2, 1 to 36 months of confinement.
• Article 124(3) and (4), $1,000 or less: Category 1, 0 to 12 months of confinement, capped at the 6-month maximum.
• Article 124(3) and (4), more than $1,000: Category 2, 1 to 36 months of confinement.

The judge may sentence outside a range only after finding specific facts that warrant it and stating them in writing on the record. The parameters govern confinement. A punitive discharge, forfeitures, and reduction in grade remain available up to the maximum punishment for the offense.

Stacked Charges and Federal Exposure

Article 124 is often charged together with larceny under Article 121 and false official statement under Article 107 for the same claims, which raises total exposure. Because the conduct is a fraud against the federal government, it can also be prosecuted in federal district court under federal false-claims statutes such as 18 U.S.C. § 287.

How UCMJ Article 124 Is Commonly Charged

Common Fact Patterns

• Inflated PCS move claims, including do-it-yourself moves supported by altered weight tickets.
• Temporary lodging claims for hotels that were not used, or receipts that were edited.
• Per diem and travel claims for trips that did not happen or lasted fewer days than claimed.
• Household goods damage claims for items that were never damaged or never owned.
• Family separation allowance, housing allowance, or other entitlements claimed after the qualifying situation ended.
• Enlistment and reenlistment bonus fraud, and tuition assistance used for courses never taken.
• Government travel card charges reimbursed through a false voucher.

How Cases Start

Most cases begin with an audit. Defense Finance and Accounting Service reviews, travel office audits, and data matches flag claims that do not add up, such as a receipt from a hotel that does not exist or two lodging claims for the same night. Some begin with a tip from a co-worker or a former spouse. The command refers the matter to CID, NCIS, OSI, or CGIS, and agents obtain bank, hotel, and digital records.

Frequently Co-Charged Articles

• Article 121, larceny, for the money obtained by false pretenses.
• Article 107, false official statement, for each false form or certification.
• Article 81, conspiracy, when a spouse, co-worker, or vendor is involved.
• Article 131b, obstruction of justice, when records are altered or deleted after an investigation begins.

Common Defenses and Contested Legal Issues

No Knowledge

The government must prove the accused knew the claim was false. Evidence that the rules were confusing, that guidance changed, or that the accused followed what finance, a travel office, or the unit said can defeat the knowledge element.

Reliance on Finance or Official Guidance

Emails, instructions, and approved forms showing what the accused was told to do are often the most important defense evidence.

Not False

The claim may have been accurate, or the government may have misread receipts or records.

Authorship

Someone else, such as a spouse, an administrative clerk, or a moving company, may have prepared or submitted the claim.

Amount

The government’s calculation of the loss is often wrong. Showing that the amount is $1,000 or less lowers the maximum punishment.

Statements and Searches

Statements taken without a required Article 31(b) rights warning, and evidence from unlawful searches of phones or records, can be challenged under the Military Rules of Evidence.

Related UCMJ Articles

Larceny and wrongful appropriation under Article 121

False official statements under Article 107

Graft under Article 124b

Obstruction of justice under Article 131b

Collateral Consequences Beyond Court-Martial Punishment

Debt Recoupment

Whatever happens in the criminal case, the government will usually try to recoup any overpayment, often from the service member’s pay. A service member may be able to request waiver or remission of the debt when the overpayment was not the member’s fault. How and when repayment is made, and what is said when it is made, can affect the criminal case.

Administrative and Career Consequences

• Administrative separation for misconduct, with a possible other-than-honorable characterization.
• Reprimands, relief for cause, and loss of promotion.
• Security clearance review, because fraud raises honesty and trustworthiness concerns.

Federal Exposure

Because these are crimes against the federal government, federal prosecutors can also bring charges in federal court.

Why Early Legal Representation Matters

Fraud investigations are built on paperwork. By the time investigators ask for an interview, they usually already have the vouchers, receipts, and bank records. A statement explaining what you knew or why you submitted a claim often supplies the knowledge element the government needs.

What to Avoid

• Giving a statement to investigators or finance about what you knew without a lawyer.
• Altering, deleting, or “fixing” receipts or documents, which can create new charges.
• Repaying or signing a debt acknowledgment before getting advice.

What to Preserve

Every email, instruction, and approved form showing what you were told to do, and any records showing who prepared and submitted each claim.

Video transcript

Transcript of the video “Article 124 UCMJ Fraud Explained | Travel Voucher, PCS & False Claim Defense,” with Michael Waddington of Gonzalez & Waddington.

Read the full transcript of this video

Article 124 of the UCMJ makes it a crime to make or present a false or fraudulent claim against the United States or to use false documents, false statements, or forge signatures to support one. Travel vouchers, PCS move claims, lodging and per diem bonuses and allowances are where these cases come from. I’m Michael Waddington, civilian military defense lawyer and co-founder of Gonzalez & Waddington. Here’s what Article 124 covers, what it carries, and how fraud cases against service members are defended.

First, what Article 124 covers. Before 2019, this offense was Article 132. Now, it’s Article 124, and it reaches several kinds of conduct. Making a false or fraudulent claim against the United States. Presenting one for approval or payment. Making or using a false writing or false oath to support a claim, forging or counterfeiting a signature on a claim document, and certain property and receipt frauds involving government property. A claim is a demand for money or property from the government, a travel voucher, a reimbursement, a moving claim, an allowance certification, a damage claim.

Second, the elements of the most common version. For a false claim, the government has to prove that you made or presented a claim against the United States, that it was false or fraudulent in a certain amount or particular, and that you knew it was false or fraudulent when you made it. Knowledge is the key. Mistakes on government paperwork are common, and the regulations are complex. A mistake isn’t fraud.

Third, the punishment. A fraudulent claim of $1,000 or less carries up to a year and a bad-conduct discharge. [Correction: a false claim of any amount carries up to 5 years and a dishonorable discharge; the $1,000 split applies to the property frauds in Article 124(3) and (4), where $1,000 or less carries up to 6 months.] Over $1,000 up to 5 years and a dishonorable discharge. Each claim can be a separate specification, and the government often charges Article 124 alongside larceny under Article 121 because the money obtained can also be charged as theft by false pretenses and Article 107 for each false form. Stack those together and a travel voucher case can carry real prison time.

Fourth, the fact patterns. Inflated PCS move claims, like a do-it-yourself move with altered weight tickets. Temporary lodging claims for hotels that weren’t used or receipts that were edited. Per diem and travel claims for trips that didn’t happen or lasted fewer days than claimed. Household goods damage claims for items that were never damaged or never owned. Family separation allowance or other entitlements claimed after the qualifying situation ended. Enlistment and reenlistment bonus fraud, tuition assistance and education benefits used for courses never taken, and government travel card abuse that’s reimbursed through a false voucher.

Fifth, how cases start. Most begin with an audit. Defense Finance and Accounting Service reviews, travel office audits, and data matches flag claims that don’t add up. A hotel receipt from a property that doesn’t exist, two lodging claims on the same night, or a moving weight that’s impossible for a junior enlisted household. Some start with a tip from a co-worker or a former spouse. The command refers the case to CID, NCIS, OSI, or CGIS, and agents pull bank records, hotel records, and your digital files.

And because these are crimes against the federal government, the Department of Justice can also prosecute them in federal court.

Sixth, the defenses. No knowledge. The Joint Travel Regulations are long, complex, and change regularly, and many claims are wrong because the rules are confusing, not because anyone intended fraud. Reliance on finance. You followed what a finance clerk, a travel office, or your unit told you to do, and you have the emails to prove it. Not false. The claim was accurate or the government misread the receipts or the records. Authorship, someone else prepared or submitted the claim, such as a spouse, an admin clerk, or a moving company.

And amount. The government’s math is often wrong, and moving a case below the $1,000 threshold matters. The paperwork is the case, so the defense has to master it better than the government does.

Seventh, the debt and the crime are separate. Whatever happens criminally, the government will try to recoup any overpayment, usually by taking it out of your pay. You may be able to request a waiver or remission if the overpayment wasn’t your fault. But be careful. How and when you repay, and what you say when you do can affect the criminal case. Repayment is good mitigation. It’s not a defense, and it can’t be done in a way that admits intent.

Eighth, what to do. One, don’t give a statement to investigators or finance about what you knew or why you claimed what you claimed. Two, don’t alter, delete, or fix any receipts or documents. That’s obstruction and more fraud. Three, gather every email, instruction, and approved form showing what you were told to do. Four, don’t repay or sign a debt acknowledgement without talking to a lawyer first.

Five, get counsel who knows the travel and entitlement regulations because the regulations are often the defense.

At Gonzalez & Waddington, we’ve kept fraud allegations administrative by showing commanders and investigators that the claims were mistakes, not crimes, and we’ve defended the cases that went to trial.

So, what is Article 124 of the UCMJ? It covers frauds against the United States, meaning false claims and the false documents that support them with up to 5 years per claim over $1,000. And it’s often stacked with larceny and false statement charges.

I’m Michael Waddington, a civilian military defense lawyer and co-founder of Gonzalez & Waddington with my law partner Alexandra González-Waddington. For more than 20 years, we’ve defended service members stationed around the world in military investigations, courts-martial, Article 15s, reprimands, and administrative separation boards.

If you’re facing a fraud investigation or a false claim allegation, don’t wait. The decisions you make early can shape the entire case. When the government builds a case, we build your defense. You can learn more at ucmjdefense.com or call 1-800-921-8607 for a free, confidential consultation.

When the command knows you’ve got real defense, the game changes.

About Gonzalez & Waddington

Gonzalez & Waddington is a civilian military defense law firm that represents service members worldwide in cases arising under the Uniform Code of Military Justice, including fraud and false-claim allegations.

How We Help in UCMJ Article 124 Cases

• Court-martial defense for service members charged under Article 124, Article 121, and Article 107.
• Representation during CID, NCIS, OSI, and CGIS fraud investigations.
• Review of travel, entitlement, and finance records against the regulations that governed them.
• Administrative separation boards and other adverse actions that follow fraud allegations.

If you are under investigation for a false claim or entitlement fraud, call Gonzalez & Waddington at 1-800-921-8607 to discuss your situation.

Frequently Asked Questions

You can read the text of Article 124 at 10 U.S.C. § 924 and review the full list of punitive articles in our UCMJ maximum punishments chart.

Michael Waddington

A former Army JAG, best-selling author and FIU adjunct law professor, Michael Waddington defends clients worldwide in serious cases and trains lawyers in advanced cross-examination. He is frequently featured by major media outlets like CNN and 60 Minutes.

Alexandra González-Waddington

Alexandra González-Waddington is a military and civilian defense attorney with more than 20 years of experience who has handled high-profile sexual assault, violent crime, and war-crimes cases globally. Her work is widely recognized by media outlets including 60 Minutes and ABC’s Nightline.