18 U.S.C. § 2073: False entries and reports of…

Summary

It's a crime for a federal officer, clerk, agent, or other U.S. employee who keeps records or handles money or securities — including holding them in trust — to, with intent to deceive, mislead, injure, or defraud, put false entries in records or make false reports about that money or those securities. The person can be fined, jailed for up to 10 years, or both.

Title 18, §2073

Crimes and Criminal Procedure, Source: USLM XML via OLRC

Whoever, being an officer, clerk, agent, or other employee of the United States or any of its agencies, charged with the duty of keeping accounts or records of any kind, with intent to deceive, mislead, injure, or defraud, makes 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, being an officer, clerk, agent, or other employee of the United States or any of its agencies, 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, with like intent, makes a false report of such moneys or securities— Shall be fined under this title or imprisoned not more than ten years, or both.

Notes & Related Subsidiaries

Historical and Revision Notes

Based on title 18, U.S.C., 1940 ed., § 189 (Mar. 4, 1911, ch. 270, 36 Stat. 1355). Words “or any of its agencies” were inserted after “United States” so as to eliminate any possible ambiguity as to scope of section. (See definitive section 6 of this title.) References to persons aiding and abetting were omitted. Such persons are principals under section 2 of this title. Minor verbal changes were made.

Editorial Notes

Amendments

1994—Pub. L. 103–322 substituted “fined under this title” for “fined not more than $5,000” in last par.

§2073 False Entries and Reports of Moneys or Securities