Article 294 — Incomplete or inaccurate official statements.

(1) Whoever, being required by his commission or military duties to draw up an official report or declaration, or to fill up a service document: (a) intentionally alters or conceals the facts or the truth, leaves blank any detail or figure which his signature is intended to certify, is punishable with simple imprisonment from two years to five years. (b) refuses, to draw up or to submit a minute, report or declaration he is required to render, is punishable with simple imprisonment not exceeding five years. (2) Where the crime is committed negligently, the punishment shall be simple imprisonment not exceeding three years. (3) Any member of the Defence Forces who makes a false statement or withholds the truth from the competent authority, with the object of obtaining or prolonging leave, is punishable with simple imprisonment. (4) Where the crime is committed in time of emergency, general mobilization or war, or is likely to have serious consequences, the punishment shall be simple imprisonment not exceeding five years.