SEC. 18. Article ninety-five of the same Act as amended by Republic Act Numbered Two hundred and forty-two, is hereby further amended to read as follows:
"ART. 95. Frauds against the Government.-Any person subject to military law who makes or causes to be made any claim against the Government or any officer thereof, knowing such claim to be false or fraudulent; or
"Who presents or causes to be presented to any person in the civil or military service thereof, for approval or payment, any claim against the Government, or any officer thereof, knowing such claim to be false or fraudulent; or
"Who enters into any agreement or conspiracy to defraud the Government by obtaining, or aiding others to obtain the allowance or payment of any false or fraudulent claim; or
"Who, for the purpose of obtaining, or aiding others to obtain the approval, allowance, or payment of any claim against Government or against any officer thereof, makes or uses, procures, or advises the making or use of, any writing or other paper knowing the same to contain any false or fraudulent statements; or
"Who, for the purpose of obtaining, or aiding others to obtain, the approval, allowance, or payment of any claim against the Government or any officer thereof, makes or procures, or advises the making of, any oath to any fact or to any writing or other paper knowing such oath to be
"Who, for the purpose of obtaining, or aiding others to obtain, the approval, allowance, or payment of any claim against the Government or any officer thereof, forges or counterfeits, or procures or advises the forging or counterfeiting of any signature upon any writing or other paper, or uses; or procures, or advises the use of any such signature, knowing the same to be forged or counterfeited; or
"Who, having charge, possession, custody or control of any money or other property of the Government furnished or intended for the military service thereof, knowingly delivers, or causes to be delivered, to any person having authority to receive the same, any amount thereof less than that for which he receives a certificate or receipt; or
"Who, being authorized to make or deliver any paper certifying the receipt of any property of the Government furnished or intended for the military service thereof, makes or delivers to any person such writing, without having full knowledge of the truth of the statements therein contained and with intent to defraud the Government; or
"Who steals, embezzles, knowingly and willfully misappropriates, applies to his own use or benefit or wrongfully or knowingly sells or disposes of any ordnance, arms, equipment, ammunition, clothing, subsistence stores, money, or other property of the Government furnished or intended for the military service thereof; or
"Who knowingly purchases or receives in pledge for any obligation or indebtedness from any soldier, officer, or other person who is a part of or employed in the Armed Forces the Philippines or in the Philippine Constabulary, any ordinance, arms, equipment, ammunition, clothing, subsistence stores, or other property of the Government, such sell soldier, officer, other person not having lawful right to sell or pledge the same; or
"Who enters into any agreement or conspires to commit any of the offenses aforesaid;
"Shall, on conviction thereof, be punished by fine or imprisonment, or by such other punishment as a court-martial may adjudge, or by any or all of said penalties. And if any person, being guilty of any of the offenses aforesaid while in the service of the Armed Forces of the Philippine or of the Philippine Constabulary receives his discharge or is dismissed from the service, he shall continue to be liable to be arrested and held for trial and sentence by a court-martial in the same manner and to the same extent as if he had not received such discharge nor been dismissed. And if any officer, being guilty, while in the service of the Armed Forces of the Philippines or of the Philippine Constabulary of embezzlement of ration savings, post exchange, company, or other like funds, or of embezzlement of money or other property intrusted to his charge by an enlisted man or men, receives his discharge, or is dismissed, or is dropped from the rolls, he shall continue to be liable to be arrested and held for trial and sentence by a court-martial in the same manner and to the same extent as if he had not been so discharged, dismissed, or dropped from the rolls."