26 USC 7344 – Extended application of penalties relating to officers of the Treasury Department
Current as of: 2024 | Check for updates
|
Other versions
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.
Terms Used In 26 USC 7344
- officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
- United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701