A false statement is a statement that is either willfully or unknowingly untrue. Though the word fallacy

Fallacy

In logic and rhetoric, a fallacy is usually an incorrect argumentation in reasoning resulting in a misconception or presumption. By accident or design, fallacies may exploit emotional triggers in the listener or interlocutor , or take advantage of social relationships between people...

is often used as a synonym for false statement, this is not what is meant by "fallacy" in logic or most formal contexts.

A false statement need not be a lie

Lie

For other uses, see Lie A lie is a type of deception in the form of an untruthful statement, especially with the intention to deceive others....

. A lie is a statement that is known to be untrue and is used to mislead. A false statement is a statement that is untrue but not necessarily told to mislead, as a statement given by someone who does not know it is untrue.

Examples of false statements

Misleading statement (lie)
John told his little brother that sea otters aren't mammals, but fish, even though John himself was a marine biologist and knew otherwise. John simply wanted to see his little brother fail his class report, in order to teach him to begin projects early, which help him develop skills necessary to succeed in life

Statement made out of ignorance
James, John's brother, stated in his class report that sea otters were fish. James got an F after his teacher pointed out why that statement was false. James did not know that sea otters were in fact mammals because he heard that sea otters were fish from his older brother John, a marine biologist.

United States

In U.S. law, a "false statement" generally refers to the United States federal false statements statute, contained in . Most commonly, prosecutors use this statute to reach cover-up crimes such as perjury

Perjury

Perjury, also known as forswearing, is the willful act of swearing a false oath or affirmation to tell the truth, whether spoken or in writing, concerning matters material to a judicial proceeding. That is, the witness falsely promises to tell the truth about matters which affect the outcome of the...

, false declarations, and obstruction of justice

Obstruction of justice

The crime of obstruction of justice, in United States jurisdictions, refers to the crime of interfering with the work of police, investigators, regulatory agencies, prosecutors, or other officials...

, as well as government fraud

Fraud

In criminal law, a fraud is an intentional deception made for personal gain or to damage another individual; the related adjective is fraudulent. The specific legal definition varies by legal jurisdiction. Fraud is a crime, and also a civil law violation...

 cases. Its earliest progenitor was the False Claims Act

False Claims Act

The False Claims Act is an American federal law that imposes liability on persons and companies who defraud governmental programs. The law includes a "qui tam" provision that allows people who are not affiliated with the government to file actions on behalf of the government...

, and , eliminated the requirement of an intent

Mens rea

Mens rea is Latin for "guilty mind". In criminal law, it is viewed as one of the necessary elements of a crime. The standard common law test of criminal liability is usually expressed in the Latin phrase, actus non facit reum nisi mens sit rea, which means "the act does not make a person guilty...

to defraud the United States.

The statute criminalizes a government official who "knowingly and willfully":

(1) falsifies, conceals, or covers up by any trick, scheme, or device a material fact;

(2) makes any materially false, fictitious, or fraudulent statement or representation; or

(3) makes or uses any false writing or document knowing the same to contain any materially false, fictitious, or fraudulent statement or entry.