Authorities Cited: United States Code 18 U.S.C. § 2 18 U.S.C. § 1001 18 U.S.C. § 1516 42 U.S.C. § 1395 Code of Federal Regulations 42 C.F.R. § 413.153(b)(1) Supreme Court 363 U.S. 370, 393 Circuit Courts 579 F.2d 455, 460 632 F.2d 1114, 1120 762 F.2d 361, 363 937 F.2d 392, 399 942 F.2d 1125, 1132 20 F.3d 560, 571 34 F.3d 1517, 1525 97 F.3d 518, 526