Title 18 — Crimes and Criminal ProcedureRelease 119-73
§3487 Refusal to pay as evidence of embezzlement
Title 18 › Part PART II— - CRIMINAL PROCEDURE › Chapter CHAPTER 223— - WITNESSES AND EVIDENCE › § 3487
Summary
Refusing to pay or transfer U.S. public money when legally ordered by the Government Accountability Office or another authorized officer is treated as evidence of embezzlement against anyone who handles those funds, whether they are a public official or not.
Full Legal Text
Title 18, §3487
Crimes and Criminal Procedure — Source: USLM XML via OLRC
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 Government Accountability 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 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.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Based on title 18, U.S.C., 1940 ed., § 180 (Mar. 4, 1909, ch. 321, § 94, 35 Stat. 1106; June 10, 1921, ch. 18, § 304, 42 Stat. 24). “General Accounting Office” was substituted for “proper accounting officer of the Treasury”.
Editorial Notes
Amendments
2004—Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office”.
Reference
Citations & Metadata
Citation
18 U.S.C. § 3487
Title 18 — Crimes and Criminal Procedure
Last Updated
Apr 6, 2026
Release point: 119-73