Whoever, being an officer, clerk, agent, employee, or other person charged with the payment of any appropriation made by Congress, pays to any clerk or other employee of the United States, or of any department or agency thereof, a sum less than that provided by law, and requires such employee to receipt or give a voucher for an amount greater than that actually paid to and received by him, is guilty of embezzlement, and shall be fined under this title or in double the amount so withheld, whichever is greater, or imprisoned not more than two years, or both; but if the amount embezzled is $1,000 or less, he shall be fined under this title or imprisoned not more than one year, or both.
Historical and Revision Notes
Based on title 18, U.S.C., 1940 ed., §172 (Mar. 4, 1909, ch. 321, §86, 35 Stat. 1105).
Words "or of any department or agency thereof," were inserted after "United States" so as to eliminate any possible ambiguity as to scope of section. (See definitive section 6 of this title.)
Mandatory punishment provision made in alternative.
The smaller punishment for an offense involving $100 or less was added. (See reviser's note under sections 641, 645 of this title.)
Minor changes were made in phraseology.
Amendments
1996—Pub. L. 104–294 substituted "$1,000" for "$100".
1994—Pub. L. 103–322, §330016(2)(G), substituted "shall be fined under this title or in double the amount so withheld, whichever is greater, or imprisoned" for "shall be fined in double the amount so withheld or imprisoned".
Pub. L. 103–322, §330016(1)(H), substituted "fined under this title" for "fined not more than $1,000" after "he shall be".