(a) When an official receiving public money before it is paid to the Treasury or a disbursing or certifying official of the United States Government does not submit an account or pay the money as prescribed by law, the Comptroller General shall make the account for the official and certify to the Secretary of the Treasury the amount due the Government.
(b) The Secretary shall issue a distress warrant against the official stating the amount due from the official and any amount paid. The warrant shall be directed to the marshal of the district in which the official resides. If the Secretary intends to take and sell the property of an official that is located in a district other than where the official resides, the warrant shall be directed to the marshal of the district in which the official resides and the marshal of the district in which the property is located.
Open TableRevised Section | Source (U.S. Code) | Source (Statutes at Large) |
---|---|---|
3541(a) | 31:44(1st sentence). | June 10, 1921, ch. 18, §304(1st par. 1st sentence), 42 Stat. 24. |
31:82d(words before semicolon). | Dec. 29, 1941, ch. 641, §3(words before semicolon), 55 Stat. 876. | |
31:506(1st sentence words before 8th comma). | R.S. §3625; Feb. 27, 1877, ch. 69(9th complete par. on p. 249), 19 Stat. 249; July 31, 1894, ch. 174, §4(5th par.), 28 Stat. 206; June 6, 1972, Pub. L. 92–310, §231(k), 86 Stat. 210. | |
31:514. | R.S. §3633; July 31, 1894, ch. 174, §4(last par.), 28 Stat. 206. | |
31:516. | R.S. 3634; June 6, 1972, Pub. L. 92–310, §231(q), 86 Stat. 210. | |
3541(b) | 31:506(1st sentence words after 8th comma, last sentence). | |
31:507. | R.S. §3626. |
In the section, the word "official" is substituted for "officer" for consistency in the revised title and with other titles of the United States Code.
In subsection (a), the words "any collector of the revenue, receiver of public money, or other" in 31:506(1st sentence words before 8th comma) are omitted as surplus. The words "or a disbursing or certifying official" are substituted for 31:82d(words before semicolon), 514, and 516 to eliminate unnecessary words. The words "in the manner or within the time" in 31:506(1st sentence words before 8th comma) are omitted as surplus. The words "Comptroller General" are substituted for "General Accounting Office" for consistency in the revised title and with other titles of the Code. The words "exhibiting truly" are omitted as surplus. The words "Secretary of the Treasury" are substituted for "Solicitor of the Treasury" (subsequently changed to "General Counsel for the Department of the Treasury" by section 512 of the Act of May 10, 1934 (ch. 277, 48 Stat. 759)) because of the source provisions restated in section 321(c) of the revised title.
In subsection (b), the words "delinquent" in 31:506(1st sentence words after 8th comma, last sentence) and "if any, which have been" in 31:507 are omitted as surplus. The words "If the Secretary intends to take and sell the property of an official that is located in a district other than where the official resides" are substituted for "Where the officer resides in a district other than that in which his estate may be, which it is intended to take and sell" in 31:506 for clarity.