26 U.S.C. § 7344 — Extended application of penalties relating to officers of the Treasury Department
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter D - Miscellaneous Penalty and Forfeiture Provisions Sec. 7344 - Extended application of penalties relating to officers of the Treasury Department From the U.S. Government Publishing Office, www.gpo.gov
§7344. Extended application of penalties relating to officers of the Treasury Department
All provisions of law imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury, or under any agency or office thereof, shall apply to all persons whomsoever, employed, appointed, or acting under the authority of any internal revenue law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or employees in connection with such law, or are persons having the custody or disposition of any public money.
(Aug. 16, 1954, ch. 736, 68A Stat. 872.)