Maine 4.18.1014 Making a False Statement or Report, 18 U.S.C. Sec. 1014, is a law that makes it a crime to willfully make any false statement or report, or to willfully overvalue any land, property or security, in any matter within the jurisdiction of any department or agency of the United States. It is a federal offense that is punishable by up to 30 years in prison and/or a fine. The law applies to statements or reports made to any department or agency of the United States, including but not limited to, the Federal Reserve, the Department of Justice, the Department of Agriculture, the Department of Defense, the Department of Health and Human Services, the Department of the Treasury, the Internal Revenue Service, and the Federal Deposit Insurance Corporation. It also applies to statements or reports made to any state or local government, or any branch or agency thereof. There are two types of Maine 4.18.1014 Making a False Statement or Report, 18 U.S.C. Sec. 1014: (1) making a false statement or report; and (2) willfully overvaluing any land, property, or security. In order to be convicted, the government must prove that the defendant willfully made a false statement or report or willfully overvalued any land, property, or security, with the intent to defraud the United States.