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26 U.S.C. § 7214 — Offenses by officers and employees of the United States

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7214 — Offenses by officers and employees of the United States

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Source location: Title 26, Chapter 75, § 7214; chapter-075-crimes-other-offenses-and-forfeitures.md

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**(a) Unlawful acts of revenue officers or agents** Any officer or employee of the United States acting in connection with any revenue law of the United States— (1) who is guilty of any extortion or willful oppression under color of law; or (2) who knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation, or reward, except as by law prescribed, for the performance of any duty; or (3) who with intent to defeat the application of any provision of this title fails to perform any of the duties of his office or employment; or (4) who conspires or colludes with any other person to defraud the United States; or (5) who knowingly makes opportunity for any person to defraud the United States; or (6) who does or omits to do any act with intent to enable any other person to defraud the United States; or (7) who makes or signs any fraudulent entry in any book, or makes or signs any fraudulent certificate, return, or statement; or (8) who, having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law, fails to report, in writing, such knowledge or information to the Secretary; or (9) who demands, or accepts, or attempts to collect, directly or indirectly as payment or gift, or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do; shall be dismissed from office or discharged from employment and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. The court may in its discretion award out of the fine so imposed an amount, not in excess of one-half thereof, for the use of the informer, if any, who shall be ascertained by the judgment of the court. The court also shall render judgment against the said officer or employee for the amount of damages sustained in favor of the party injured, to be collected by execution. **(b) Interest of internal revenue officer or employee in tobacco or liquor production** Any internal revenue officer or employee interested, directly or indirectly, in the manufacture of tobacco, snuff, or cigarettes, or in the production, rectification, or redistillation of distilled spirits, shall be dismissed from office; and each such officer or employee so interested in any such manufacture or production, rectification, or redistillation or production of fermented liquors shall be fined not more than $5,000. **(c) Cross reference** For penalty on collecting or disbursing officers trading in public funds or debts or property, see [18 U.S.C. 1901](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section1901&num=0&edition=prelim).

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5001 — Imposition, rate, and attachment of tax

**(a) Rate of tax** (1) **General** — There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon. (2) **Products containing distilled spirits** — All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits. (3) **Wines containing more than 24 percent alcohol by volume** — Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits. (4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax. (5) **Denatured distilled spirits or articles** — Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena

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Federal law — U.S. Code and appendices · legal_authorities

18 U.S.C. § 1901 — Collecting or disbursing officer trading in public property

Whoever, being an officer of the United States concerned in the collection or the disbursement of the revenues thereof, carries 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 under this title or imprisoned not more than one year, or both; and shall be removed from office, and be incapable of holding any office under the United States.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5605 — Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered

Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, or agent of any such person who knowingly participates in such violation, shall be fined not more than $1,000, or imprisoned not more than 2 years, or both.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5615 — Property subject to forfeiture

The following property shall be forfeited to the United States: (1) **Unregistered still or distilling apparatus** — Every still or distilling apparatus not registered as required by section 5179, together with all personal property in the possession or custody or under the control of the person required by section 5179 to register the still or distilling apparatus, and found in the building or in any yard or inclosure connected with the building in which such still or distilling apparatus is set up; and (2) **Distilling apparatus removed without notice or set up without notice** — Any still, boiler, or other vessel to be used for the purpose of distilling— (A) which is removed without notice having been given when required by section 5101(a)(1), or (B) which is set up without notice having been given when required by section 5101(a)(2); and (3) **Distilling without giving bond or with intent to defraud** — Whenever any person carries on the business of a distiller without having given bond as required by law or gives any false, forged, or fraudulent bond; or engages in or carries on the business of a distiller with intent to defraud the United States of the tax on the distilled spirits distilled by him, or any part thereof; or after the time fixed in the notice declaring his intention to suspend work, filed under section 5221(a), carries on the business of a distiller on the premises covered by such notice, or has mash, wort, or beer on such premises, or on any premises connected therewith, or has in his possession or under his control any mash, wort, or beer, with intent to distill the same on such premises— (A) all distilled spirits or wines, and all stills or other apparatus fit or intended to be used for the distillation or rectification of spirits, or

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Federal law — U.S. Code and appendices · legal_authorities

18 U.S.C. § 1901 — Collecting or disbursing officer trading in

Page 460 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 1901 1996—Pub. L. 104–294, title VI, § 604(b)(44), Oct. 11, 1996, 110 Stat. 3509, substituted ‘‘employees’ ’’ for ‘‘employ- ee’s’’ in item 1920. 1994—Pub. L. 103–359, title VIII, § 808(b), Oct. 14, 1994, 108 Stat. 3454, added item 1924. Pub. L. 103–333, title I, § 101(b)(2), Sept. 30, 1994, 108 Stat. 2548, substituted ‘‘or fraud to obtain Federal em- ployee’s compensation’’ for ‘‘to obtain Federal employ- ees’ compensation’’ in item 1920. Pub. L. 103–322, title XXXIII, § 330004(11), Sept. 13, 1994, 108 Stat. 2141, struck out items 1904 ‘‘Disclosure of information or speculation in securities affecting Re- construction Finance Corporation’’ and 1908 ‘‘Disclo- sure of information by National Agricultural Credit Corporation examiner’’. 1990—Pub. L. 101–647, title XXXV, § 3556, Nov. 29, 1990, 104 Stat. 4927, substituted ‘‘from a bank examination report’’ for ‘‘by bank examiner’’ in item 1906 and struck out item 1914 ‘‘Salary of Government officials and em- ployees payable only by United States’’. 1966—Pub. L. 89–554, § 3(c), Sept. 6, 1966, 80 Stat. 608, added items 1916 to 1923. § 1901. Collecting or disbursing officer trading in public property Whoever, being an officer of the United States concerned in the collection or the disbursement of the revenues thereof, carries on any trade or business in the funds or debts of the United States, or of any State, or in any public prop- erty of either, shall be fined under this title or imprisoned not more than one year, or both; and shall be removed from office, and be incapable of holding any office under the United States. (June 25, 1948, ch. 645, 62 Stat. 790; Pub. L. 103–322, title XXXIII, § 330016(1)(J), Sept. 13, 1994, 108 Stat. 2147.) HISTORICAL A

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7214 — Offenses by officers and employees of the

Page 3858 TITLE 26—INTERNAL REVENUE CODE § 7214 except as authorized in this title, any return or return information acquired by such person or another person under a provision of section 6103 referred to in section 7213(a)(2) or under section 6104(c). (b) Penalty (1) In general Any violation of subsection (a) shall be pun- ishable upon conviction by a fine in any amount not exceeding $1,000, or imprisonment of not more than 1 year, or both, together with the costs of prosecution. (2) Federal officers or employees An officer or employee of the United States who is convicted of any violation of subsection (a) shall, in addition to any other punishment, be dismissed from office or discharged from employment. (c) Definitions For purposes of this section, the terms ‘‘in- spect’’, ‘‘return’’, and ‘‘return information’’ have the respective meanings given such terms by section 6103(b). (Added Pub. L. 105–35, § 2(a), Aug. 5, 1997, 111 Stat. 1104; amended Pub. L. 107–210, div. A, title II, § 202(b)(3), Aug. 6, 2002, 116 Stat. 961; Pub. L. 109–280, title XII, § 1224(b)(6), Aug. 17, 2006, 120 Stat. 1093.) Editorial Notes AMENDMENTS 2006—Subsec. (a)(2). Pub. L. 109–280, which directed in- sertion of ‘‘or under section 6104(c)’’ after ‘‘7213(a)(2)’’ in subsec. (a)(2) of section 7213A, without specifying the act to be amended, was executed by making the inser- tion in subsec. (a)(2) of this section, which is section 7213A of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. 2002—Subsec. (a)(1)(B). Pub. L. 107–210 substituted ‘‘subsection (l)(18) or (n) of section 6103’’ for ‘‘section 6103(n)’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2006 AMENDMENT Amendment by Pub. L. 109–280 effective Aug. 17, 2006,

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