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    26 USC Sec. 7214                                            01/05/2009


    Subtitle F - Procedure and Administration
    Subchapter A - Crimes


    Sec. 7214. Offenses by officers and employees of the United States


    (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;
        (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 of property, see 18 U.S.C. 1901.


    (Aug. 16, 1954, ch. 736, 68A Stat. 856; Pub. L. 85-859, title II,
    Sec. 204(5), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


      1976 - Subsec. (a)(8). Pub. L. 94-455 struck out "or his
    delegate" after "Secretary".
      1958 - Subsec. (c). Pub. L. 85-859 struck out a cross reference
    that related to penalty imposed for unlawfully removing or
    permitting to be removed distilled spirits from a bonded warehouse.
                     EFFECTIVE DATE OF 1958 AMENDMENT
      Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section
    210(a)(1) of Pub. L. 85-859, set out as Effective Date note under
    section 5001 of this title.
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