Under 18 U.S.C. § 371, the fraud or impairment of legitimate government activity may take any of several forms:
- Bribery of a government employee, kickbacks to government employees or extortion of money or favors by government employees, misrepresentations of financial capability, alteration or falsification of official records, submission of false documents; and
- Obstructing, in any manner, a legitimate governmental function.
[cited in JM 9-42.001]