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-485Subchapter II—Crimes Against The Revenue § 2151. "Public moneys" defined As used in this subchapter, "public moneys" includes all moneys, bonds and evidences of indebtedness: (1) belonging to the United States or a department or agency thereof; ana (2) received or held by officers or employees of the United States or a department or agency thereof in their official capacity. § 2152. Embezzlement or misuse of public moneys; falsification of accounts Whoever, being an officer of the United States or a department or agency thereof, or a person charged with the receipt, safekeeping, transfer or disbursement of public moneys: (1) without authority of law, appropriates public moneys to his own use or to the use of another person; (2) lends public moneys, or makes a profit out of, or uses, public moneys for a purpose not authorized by law; (3) fails to keep public moneys in his possession until disbursed or paid out by authority of law; (4) unlawfully deposits public moneys in a bank or with a banker or other person; (5) knowingly keeps a false account, or makes a false entry or erasure in an account of or relating to public moneys; (6) fraudulently alters, falsifies, conceals, destroys, or obliterates an account, or documents relating thereto; (7) willfully refuses or omits to pay over, on demand, public moneys in his hands, upon the presentation of a draft, order or warrant drawn upon the moneys by competent authority; (8) willfully omits to transfer public moneys when the transfer is required by law; or (9) willfully omits or refuses to pay over, to an officer or person authorized by law to receive public moneys, money received by him under a duty imposed by law so to pay over the money— shall be removed from office, and shall be fined not more than $10,000 or imprisoned in the penitentiary not more than 10 years, or both; and is disqualified from holding any office under the United States. § 2153. Other offenses by officers or employees who collect or receive public moneys (a) Whoever, being an officer or employee of the United States, or any department or agency thereof, who collects or receives public moneys: (1) fails fully and promptly to account for all public funds, fines, internal revenue stamps, licenses, receipts, books, documents, records, papers, or any other forin of public property; (2) is guilty of extortion or willful oppression under color of law; (3) knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation or reward except as herein provided for the performance of a duty; (4) willfully neglects to perform a duty enjoined upon him by law; (5) conspires or colludes with, makes opportunities for, or does or omits to do any act with intent to enaole, another person to defraud the public revenues; (6) negligently or designedly permits a violation of the law by a person;
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