term:

False Statement

false statement n

: a statement that is known or believed by its maker to be incorrect or untrue and is made esp. with intent to deceive or mislead [submitted a false statement to obtain the loan]
;also
: the federal crime of concealing a material fact, making a false statement, or using documents known to be falsified see also exculpatory no doctrine compare perjury

Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.