Section 142.5 - What is a false claim or statement?(a) A claim submitted to SBA is a "false" claim if the person making the claim, or causing the claim to be made, knows or has reason to know that the claim:(1) Is false, fictitious or fraudulent;(2) Includes or is supported by a written statement which asserts or contains a material fact which is false, fictitious, or fraudulent;(3) Includes or is supported by a written statement which is false, fictitious or fraudulent because it omits a material fact that the person making the statement has a duty to include in the statement; or(4) Is for payment for the provision of property or services which the person has not provided as claimed.(b) A statement submitted to SBA is a false statement if the person making the statement, or causing the statement to be made, knows or has reason to know that the statement:(1) Asserts a material fact which is false, fictitious, or fraudulent; or(2) Is false, fictitious, or fraudulent because it omits a material fact that the person making the statement has a duty to include in the statement. In addition, the statement must contain or be accompanied by an express certification or affirmation of the truthfulness and accuracy of the contents of the statement.