Every person subject to naval law--
         (a) who knowingly makes or signs a false report, return, list, certificate, book, muster or other document to be used for official purposes; or
         (b) who commands, counsels or procures the making or signing thereof; or
         (c) who aids or abets any other person in the making or signing thereof; or
         (d) who knowingly makes, commands, counsels or procures the making of, a false or fraudulent statement or a fraudulent omission in any such document;
shall be punished with imprisonment for a term which may extend to seven years or such other punishment as is hereinafter mentioned.