Uniform Code of Military Justice
Article 168. Knowingly False Accusation or Complaint.
(a) A person subject to this Code is guilty under this Article when, with intent to cause an investigation, disciplinary action, professional action, adverse personnel action, or criminal proceeding against another person, the accused knowingly fabricates and communicates a materially false allegation of fact.
(b) The falsity of an allegation shall not be inferred solely because—
(i) the allegation cannot be substantiated;
(ii) no charges are preferred;
(iii) charges are dismissed;
(iv) the accused person is acquitted;
(v) witnesses disagree; or
(vi) the reporting person later expresses uncertainty or corrects a good-faith mistake.
(c) Good-faith reporting of suspected misconduct, even when mistaken, incomplete, disputed, or ultimately unsubstantiated, does not constitute an offense.
(d) A person guilty under this Article shall be punished as a court-martial may direct.