Statement I ;  Formal charge and oxidation number are always same for central atom in a molecule.Statement II ; The Lewis structure containing atoms with lesser formal charge is most energetic.

Statement I ;  Formal charge and oxidation number are different for atom in a molecule.Ex : In CO, formal charge and oxidation number of carbon are -1 and +2 respectivelyStatement II ; The Lewis structure containing atoms with lesser formal charge is less energetic and more stable.