Article 57. False Return — Omission to Render Returns. —

Every officer whose duty it is to render to Headquarters, Armed Forces of the Philippines or the Philippine Constabulary 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 knowingly makes a false return thereof shall be dismissed from the service and suffer such other punishment as a court-martial may direct. Any officer who, through neglect or design, omits to render such return shall be punished as a court-martial may direct.