Every claim submitted pursuant to this part shall be substantiated by receipt or voucher,
shall contain a statement that the expenses were actually incurred by the traveler
as necessary traveling expenses in the performance of his official duties and shall
be accompanied by a written declaration that it is true and correct as to every material
matter. Any person who wilfully makes and subscribes any such claim which he does
not believe to be true and correct as to every material matter, or who wilfully aids
or assists in, or procures, counsels or advises the preparation or presentation under
the provisions of this part of a claim which is fraudulent or is false as to any material
matter, whether or not such falsity or fraud is with the knowledge or consent of the
person authorized or required to present such claim, shall be guilty of a class D
offense. Whoever shall receive an allowance or reimbursement by means of a false claim
shall be personally liable in the amount of the fraudulent payment for the reimbursement
of the public fund from which the claim was paid.
