- Any person who, with intent to defraud the Government,
- executes any instrument in which all the facts and circumstances required by section 27 to be set forth in such instrument are not fully and truly set forth; or
- being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances; or
- does any other act calculated to deprive the Government of any duty or penalty under this Act,