Which of the following involves making false changes to a government record?

Making false changes to a government record is classified as tampering with a governmental record. This offense entails altering, destroying, or concealing any governmental document or record with the intent to defraud or harm another person or entity. The essence of this crime lies in the deception involved in altering official documents, which compromises their integrity and the public trust placed in such records.

The other options involve different kinds of offenses. Perjury refers specifically to lying under oath, while false identification pertains to using or producing fake identity documents. Failure to identify typically involves not providing one's name or identifying information when required by law enforcement or in other situations. Each of these actions carries its own legal implications, but none specifically address the act of falsifying governmental records as directly as tampering does.