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court held, though, that the false state- ment occurred when the oil record book was presented for Coast Guard examina- tion while the ship was in .. port. After losing the procedural motions, the cruise ship operator settled this criminal charge by payment of $9 million and, in the related case, by payment of SIS mil- lion. No other ship owner or operator has litigated an oil record book charge since those highly expensive events. Under federal law, false statement consists of ( making statement oral- ly or in writing; ( when the statement is false or misleading; ( the false or misleading information is material: ( the statement or concealment was made knowingly; and (?) the statement was made to federal official engaged in performance of his or her duty. Here, the statement was made in the oil record book, which the ship is required to maintain and is required to present to the Coast Guard upon request when the ship is in .. waters. If the federal govern- ment can prove that the chief engineer or another senior person in the ship knew that one or more entries in the oil record book (which the person in charge of the operation is required to initial) is false and that the false entry was made know- ingly, then the company can be held criminally responsible. The individual making the false entry (generally the chief engineer) can also be held crimi- nally responsible. Because the oil record book bears the initials of the person making each entry and the signature of the master, the doc- ument serves the purpose of signed confession, for which there is almost no defense. To minimize the likelihood that the chief engineer or another engineering officer on the ship improperly disposes of the waste oil, the company should take positive steps