§ 1040. Fraud in connection with major disaster or emergency benefits

• (a) Whoever, in a circumstance described in subsection (b) of this section, knowingly—
  • (1) falsifies, conceals, or covers up by any trick, scheme, or device any material fact; or
  • (2) makes any materially false, fictitious, or fraudulent statement or representation, or makes or uses any false writing or document knowing the same to contain any materially false, fictitious, or fraudulent statement or representation,
• (b) A circumstance described in this subsection is any instance where—
  • (1) the authorization, transportation, transmission, transfer, disbursement, or payment of the benefit is in or affects interstate or foreign commerce;
  • (2) the benefit is transported in the mail at any point in the authorization, transportation, transmission, transfer, disbursement, or payment of that benefit; or
  • (3) the benefit is a record, voucher, payment, money, or thing of value of the United States, or of any department or agency thereof.
• (c) In this section, the term “benefit” means any record, voucher, payment, money or thing of value, good, service, right, or privilege provided by the United States, a State or local government, or other entity.