CITE
26 USC Sec. 7214 01/05/2009
EXPCITE
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
HEAD
Sec. 7214. Offenses by officers and employees of the United States
STATUTE
(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 of property, see 18 U.S.C. 1901.
SOURCE
(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.)
AMENDMENTS
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.