Article 57
ART. 57. False returns—Omission to render returns.__Every officer whose duty it is to render to Army Headquarters or other superior authority a return of the state of the troops under his command, or of the arms, ammunition, clothing, funds, or other property thereunto belonging, who knowing makes a false return thereof shall be dismissed from the service and suffer such other punishment as a court-martial may direct. And any officer who, through neglect or design, omits to render such return shall be punished as- a court-martial may direct. B. DESERTION; ABSENCE WITHOUT LEAVE