§ 172. (Criminal Code, section 86.) Requiring receipts for larger sums than are paid.-Whoever, being an officer, clerk, agent, employee, or other person charged with the payment of any appropriation made by Congress, shall pay to any clerk or other employee of the United States a sum less than that provided by law, and require such employee to receipt or give a voucher for an amount greater than that actually paid to and received by him, is guilty of embezzlement, and shall be fined in double the amount so withheld from any employee of the Government and imprisoned not more than two years. (Mar. 4, 1909, ch. 321, § 86, 35 Stat. 1105.) DERIVATION R. S. § 5483, which was revised from act Mar. 3, 1853, ch. 104, 10 Stat. 239 and repealed by act Mar. 4, 1909, ch. 321, § 341, 35 Stat. 1153. § 173. (Criminal Code, section 87.) Disbursing officers unlawfully using public money.-Whoever, being a disbursing officer of the United States, or a person acting as such, shall in any manner convert to his own use, or loan with or without interest, or deposit in any place or in any manner, except as authorized by law, any public money intrusted to him; or shall, for any purpose not prescribed by law, withdraw from the Treasurer or any authorized depositary, or transfer, or apply, any portion of the public money intrusted to him, shall be deemed guilty of an embezzlement of the money so converted, loaned, deposited, withdrawn, transferred, or applied, and shall be fined not more than the amount embezzled or imprisoned not more than ten years, or both. (Mar. 4, 1909, ch. 321, § 87, 35 Stat. 1105; May 29, 1920, ch. 214, § 1, 41 Stat. 654.) DERIVATION R. S. § 5488, which was revised from act June 14, 1866, ch. 122, 14 Stat. 64 and repealed by act Mar. 4, 1909, ch. 321, § 341, 35 Stat. 1153. § 175. (Criminal Code, section 89.) Unlawufl use of public moneys by custodians.-Every officer or other person charged by any Act of Congress with the safe-keeping of the public moneys who shall loan, use, or convert to his own use, or shall deposit in any bank or exchange for other funds, except as specially allowed by law, any portion of the public moneys intrusted to him for safe-keeping, shall be guilty of embezzlement of the money so loaned, used, converted, deposited, or exchanged, and shall be fined in a sum equal to the amount of money so embezzled and imprisoned not more than ten years. (Mar. 4, 1909, ch. 321, § 89, 35 Stat. 1105.) DERIVATION R. S. § 5490, which was revised from act Aug. 6, 1846, ch. 90, 9 Stat. 63, and repealed by act Mar. 4, 1909, ch. 321, § 341, 35 Stat. 1153. § 176. (Criminal Code, section 90.) Failure to render accounts. Every officer or agent of the United States who, having received public money which he is not authorized to retain as salary, pay, or emolument, fails to render his accounts for the same as provided by law shall be deemed guilty of embezzlement and shall be fined in a sum equal to the amount of the money embezzled and imprisoned not more than ten years. (Mar. 4, 1909, ch. 321, § 90, 35 Stat. 1105.) DERIVATION R. S. § 5491, which was revised from acts Aug. 6, 1846, ch. 90, 9 Stat. 63; July 17, 1862, ch. 199, 12 Stat. 593; Res. Mar. 2, 1867, No. 48, 14 Stat. 571; act July 15, 1870, ch. 295, 16 Stat. 334, and repealed by act Mar. 4, 1909, ch. 321, § 341, 35 Stat. 1153. § 177. (Criminal Code, section 91.) Failure to deposit as required. Whoever, having money of the United States in his possession or under his control, shall fail to deposit it with the Treasurer or some public depositary of the United States, when required so to do by the Secretary of the Treasury or the head of any other proper department, or by the General Accounting Office, shall be deemed guilty of embezzlement thereof and shall be fined in a sum equal to the amount of money embezzled and imprisoned not more than ten years. (Mar. 4, 1909, ch. 321, § 91, 35 Stat. 1105; May 29, 1920, ch. 214, § 1, 41 Stat. 654; June 10, 1921, ch. 18, § 304, 42 Stat. 24.) DERIVATION R. S. § 5492, which was revised from acts Aug. 6, 1846, ch. 90, 9 Stat. 63; Mar. 3, 1857, ch. 114, 11 Stat. 249, and repealed by act Mar. 4, 1909, ch. 321, § 341, 35 Stat. 1153. § 178. (Criminal Code, section 92.) Persons affected. The provisions of sections 173-177 of this title shall be construed to apply to all persons charged with the safe-keeping, transfer, or disbursement of the public money, whether such persons be indicted as receivers or depositaries of the same. (Mar. 4, 1909, ch. 321, § 92, 35 Stat. 1105.) DERIVATION R. S. § 5493, which was revised from act Aug. 6, 1846, ch. 90, 9 Stat. 63, and repealed by act Mar. 4, 1909, ch. 321, § 341, 35 Stat. 1153. § 179. (Criminal Code, section 93.) Record evidence of embezzlement.-Upon the trial of any indictment against any person for embezzling public money under any provision of sections 173-178 of this title, it shall be sufficient evidence, prima facie, for the purpose of showing a balance against such person, to produce a transcript from the books and proceedings of the General Accounting Office, as required in civil cases, under the provisions for the settlement of accounts between the United States and receivers of public money. (Mar. 4, 1909, ch. 321, § 93, 35 Stat. 1105; June 10, 1921, ch. 18, § 304, 42 Stat. 24.) DERIVATION R. S. § 5494, which was revised from act Aug. 6, 1846, ch. 90, 9 Stat. 63 and repealed by act Mar. 4, 1909, ch. 321, § 341, 35 Stat. 1153. § 180. (Criminal Code, section 94.) Prima facie evidence of embezzlement.-The refusal of any person, whether in or out of office, charged with the safe-keeping, transfer, or disbursement of the public money to pay any draft, order, or warrant, drawn upon him by the General Accounting Office, for any public money in his hands belonging to the United States, no matter in what capacity the same may have been received, or may be held, or to 650673°-46-55 transfer or disburse any such money, promptly, upon the legal requirement of any authorized officer, shall be deemed, upon the trial of any indictment against such person for embezzlement, prima facie evidence of such embezzlement. (Mar. 4, 1909, ch. 321, § 94, 35 Stat. 1106; June 10, 1921, ch. 18, § 304, 42 Stat. 24.) DERIVATION R. S. § 5495, which was revised from act Aug. 6, 1846, ch. 90, 9 Stat. 63 and repealed by act Mar. 4, 1909, ch. 321, § 341, 35 Stat. 1153. § 181. (Criminal Code, section 95.) Evidence of conversion.If any officer charged with the disbursement of the public moneys accepts, receives, or transmits to the General Accounting Office to be allowed in his favor any receipt or voucher from a creditor of the United States without having paid to such creditor in such funds as the officer received for disbursement, or in such funds as he may be authorized by law to take in exchange, the full amount specified in such receipt or voucher, every such act is an act of conversion by such officer to his own use of the amount specified in such receipt or voucher. (Mar. 4, 1909, ch. 321, § 95, 35 Stat. 1106; June 10, 1921, ch. 18, § 304, 42 Stat. 24.) DERIVATION R. S. § 5496, which was revised from act Aug. 6, 1846, ch. 90, 9 Stat. 63 and repealed by act Mar. 4, 1909, ch. 321, § 341, 35 Stat. 1153. § 182. (Criminal Code, section 96.) Banker receiving unauthorized deposit of public money.-Every banker, broker, or other person not an authorized depositary of public moneys, who shall knowingly receive from any disbursing officer, or collector of internal revenue, or other agent of the United States, any public money on deposit, or by way of loan or accommodation, with or without interest, or otherwise than in payment of a debt against the United States, or shall use, transfer, convert, appropriate, or apply any portion of the public money for any purpose not rescribed by law; and every president, cashier, teller, director, or other officer of any bank or banking association who shall violate any provision of this section is guilty of embezzlement of the public money so deposited, loaned, transferred, used, converted, appropriated, or applied, and shall be fined not more than the amount embezzled, or imprisoned not more than ten years, or both. (Mar. 4, 1909, ch. 321, § 96, 35 Stat. 1106.) DERIVATION R. S. § 5497, as amended by act Feb. 3, 1879, ch. 42, 20 Stat. 280, which was revised from act June 14, 1866, ch. 122, 14 Stat. 65 and repealed by act Mar. 4, 1909, ch. 321, § 341, 35 Stat. 1153. § 183. (Criminal Code, section 97.) Embezzlement by internal revenue officer.-Any officer connected with, or employed in, the Internal Revenue Service of the United States, and any assistant of such officer, who shall embezzle or wrongfully convert to his own use any money or other property of the United States, and any officer of the United States, or any assistant of such officer, who shall embezzle or wrongfully convert to his own use any money or property which may have come into his possession or under his control in the execution of such office or employment, or under color or claim of authority as such officer or assistant, whether the same shall be the money or property of the United States or of some other person or party, shall, where the offense is not otherwise punishable by some statue of the United States, be fined not more than the value of the money and property thus embezzled or converted,, or imprisoned not more than ten years, or both. (Feb. 3, 1879, ch. 42, 20 Stat. 280 Mar. 4, 1909, ch. 321, § 97, 35 Stat. 1106.) DERIVATION R. S. § 5497, as amended by act Feb. 3, 1879, ch. 42, 20 Stat. 280, which was revised from act June 14, 1866, ch. 122, 14 Stat. 65 and repealed by act Mar. 4, 1909, ch. 321, § 341, 35 Stat. 1153. § 184. (Criminal Code, section 98.) Officer contracting beyond specific appropriation. Whoever, being an officer of the United States, shall knowingly contract for the erection, repair, or furnishing of any public building, or for any public improvement, to pay a larger amount than the specific sums appropriated for such purpose, shall be fined not more than $2,000 and imprisoned not more than two years. (Mar. 4, 1909, ch. 321, § 98, 35 Stat. 1106.) DERIVATION R. S. § 5503, which was revised from act July 25, 1868, ch. 233, 15 Stat. 177 and repealed by act Mar. 4, 1909, ch. 321, § 341, 35 Stat. 1153. § 188. (Criminal Code, section 101.) Failure to make returns or reports. Every officer whom neglects or refuses to make any return or report which he is required to make at stated times by any Act of Congress or regulation of the Department of the Treasury, other than his accounts, within the time prescribed by such Act or regulation, shall be fined not more than $1,000. (Mar. 4, 1909, ch. 321, § 101, 35 Stat. 1107.) DERIVATION R. S. § 1780, which was revised from act July 18, 1866, ch. 201, 14 Stat. 188 and repealed by act Mar. 4, 1909, ch. 321, § 341, 35 Stat. 1153. § 189. False entries in accounts or records, or false reports of public or trustmoneys or securities.-Whoever, being an officer, clerk, agent, or other person holding any office or employment under the Government of the United States and, being charged with the duty of keeping accounts or records of any kind, shall, with intent to deceive, mislead, injure, or defraud the United States or any person, make in any such account or record any false or fictitious entry or record of any matter relating to or connected with his duties, or whoever with like intent shall aid or abet any such officer, clerk, agent, or other person in so doing; or whoever, being an officer, clerk, agent, or other person holding any office or employment under the Government of the United States and, being charged with the duty of receiving, holding, or paying over moneys or securities to, for, or on behalf of the United States, or of receiving or holding in trust for any person any moneys or securities, shall, with like intent, make a false report of such moneys or securities, or whoever with like intent shall aid or abet any such officer, clerk, agent, or other person in so doing, shall be fined not more than $5,000 or imprisoned not more than ten years, or both. (Mar. 4, 1911, ch. 270, 36 Stat. 1355.) § 192. (Criminal Code, section 103.) Trading in public property by collecting or disbursing officer.-Whoever, being an officer of the United States concerned in the collection or the disbursement of the revenues thereof, shall carry on any trade or business in the funds or debts of the United States, or of any State, or in any public property of either, shall be fined not more than $3,000 or imprisoned not more than one year, or both, and be removed from office, and thereafter be incapable of holding any office under the United States. (Mar. 4, 1909, ch. 321, § 103, 35 Stat. 1107.) DERIVATION R. S. §§ 1788, 1789, which were revised from acts Sept. 2, 1789, ch. 12, 1 Stat. 67; May 8, 1792, ch. 37, 1 Stat. 281; Mar. 2, 1799, ch. 22, 1 Stat. 695 and repealed by act Mar. 4, 1909, ch. 321, § 341, 35 Stat. 1153. § 193. (Criminal Code, section 104.) Court officials purchasing fees at less than face value. Whoever, being a judge, clerk, or deputy clerk of any court of the United States, or of any Territory thereof, or a United States district attorney, assistant attorney, marshall, deputy marshal, commissioner, or other person holding any office or employment, or position of trust or profit under the Government of the United States, shall, either directly or indirectly, purchase at less than the full face value thereof, any claim against the United States for the fee, mileage, or expenses of any witness, juror, deputy marshal, or any other officer of the court whatsoever, shall be fined not more than $1,000. (Mar. 4, 1909, ch. 321, § 104, 35 Stat. 1107.) DERIVATION Act Feb. 25, 1897, ch. 316, 29 Stat. 595, which was repealed by act Mar. 4, 1909, ch. 321, § 341, 35 Stat. 1153. §195. (Criminal Code, section 106.) Other false certificates.— Whoever being a public officer or other person authorized by any law of the United States to make or give a certificate or other writing, shall knowingly make and deliver as true such a certicate or writing, containing any statement which he knows to be false, in a case where the punishment thereof is not elsewhere expressly provided by law, shall be fined not more than $500, or imprisoned not more than one year or both. (Mar. 4, 1909, ch. 321, § 106, 35 Stat. 1107.) § 198. (Criminal Code, section 109.) Officers interested in claims against the United States. Whoever, being an officer of the United States, or a person holding any place of trust or profit, or discharging any official function under, or in connection with any executive department of the Government of the United States, or under the Senate or House of Representatives of the United States, shall act as an agent or attorney for prosecuting any claim against the United States, or in any manner, or by any means, otherwise than in discharge of his proper official duties, |