473 rzrhe rs.-meersrzsss cons . eng perwse not prescribed by law; end every president, cashier, teller, director, or other o§cer of shy bank or banking sssocietien who shell violate any provision ot this section is esilty of embezzlement of the public money so deposited, lsseged, transferred, used, converted, appropriated, or applied, sed shall he fined not more then the amount embezzled, or impsisened not more than ten years, orboth. (R. S. § 5497; Mar. 4, ieee, c. 321, E 96,.,,35 Stat. 1106.) 183. (Criminal Code, section 97.) Embezzlegént by interns} revenue o§cer.·—-—Any officer connected with, or employed in, the Internal Revenue Service of the United States, and any aseesrsng of such oEcer, who shell emhezzle or wrongfully consort to his own use any money or other property of the United Szstes, and shy o§cer of the United States, or any. assistant ei such otllccr, who shallembezzle or wrongfully convert to his own use any money or property which may have come into his peesessioeor under his control ln the execution of such office or employment, or under color or claim of authority as such odlcer or assistant, whether the same shall be the money or property of the United States or of some other person or party, shell, where the offense is notvotherwise punishable by some statute of the United States, be lined not more than the value — of the money and property thus embezzled or converted, or im— prisoned not more than ten years, or both. (R. S. § 5497 ; Feb.. 3, 1S?9; c. 42, 20 Stat. 286; Mar. 4, 1909, c. 321, §— 9'Z, 35 Stat. 1106.) · ‘ 9 ~ · _ _ 184. (Criminal Code, section 98.) Omcer contracting t beyond specihc sppropriati011.~Whoever, being an otllcer of the jlnited. States, shall, knowingly contract torj the erection, repair, orjurnishing dt anyipublic building, or for any public improvement, to pay a larger amount than the spccidc sum appropriated for such purpose, shall be Hncd not more than L $2,000 and imprisoned not more than two years. (R. S. § 5503 ;, Mer. 4, 1909, c. 321, 5 98, ,35 ·~Stat. 1106.) · 185. (Criminal _Oode,_ section 99.) Court officers failing to deposit Mmoney; delivery on security;==-rwhoever, being a clerk or other omcer of a court ot the United States, shall fail forthwith to deposit any money belonging in the registry of the court, or hereafter paid into court or received by ’the officers thereof, with; the Treasurer or a designated depositary ot . the United States, lu the name and to the credit of such court, or shall retain or convert to his own- use or to use of another any such money, is gnilty of €Hlb€ZZl€mQHC,.&Dd shall be Sued not more than the amount embezzled, or imprisoned not more than ten years, or both; brit nothing herein shall be held to prevent the delivery of any such. money upon security, according to agrcemeaxt of parties, . under the direction or the court. (R. S. 5 5504; Mer. 4;, 1909, c. 321, § 99, 35 Stat. 1106; May 29, 1926, c. 214, { 1, 41 Stat. 654.) _ ‘ 186. Court o&cers nppropriatink money.-—-—ny United States marshal, clerk, receiver, referee, trustee, or other omcer of a United States court, or any deputy, assistant, or employee of any such marshal, clerk, receiver, referee, trustee, or other omcer sho shell, atter demand by the party entitled thereto, unlawfully retain or who shall convert to his own use or to the use ot another ang moneys received for or on account ot costs or advance deposits to covler tees, expenses, or costs, deposits for tees or expenses in `bankruptcy cases, composition funds or money of bankrupt estates, fees in naturalization matters, or any other money whatever which has come into his hands by virtue of his omclal relntion or by the fact of his ofdcial position or employment shall be deemed guilty of embezzlement and shall, where the onehse is not sotherwlee punislieble by some statute of the _,United States, be Hnéd not more than double the value of the money thus retained or converted or imprisoned not ‘rnore than ten years, or both; and it shell not be s. defense in such a case that the accused person had an interest, contingent or otherwise, in Some part
anon cnrarragan neocon oxen § itil of such rnoneys or of the fund from which they were retained or converted. (May 29, 1§20, c. 212, 41-—Stat, {$30.} 187. (Criminal Code, section 100.) Receiving loan front court o§cer.·———\Vhoever shall knowingly receive, iiiozn a clerk orother officer of a court, of the United States, as a deposit, 10831,, or otherwise, any money belonging in the registry of such court, is guilty of embezzlement, and shall be punished an prescribed in section 185 of this title. {R. S. § 53505; Mar, 4, 1909, c. 321, § 100, 35 Stat. 1107.) 188. (Criminal Code,,,section 7101.) Failure s to make returns or reports.-Every officer who neglects or refuses to make any return or report which he is required to make at stated times by any Act of Congress or regulation of the Department of the Treasury, other than his accounts, within thettirne prescribed by such Act or regulation, shall be lined not more than $1,000. (R. S. § 1780; Mar. 4, 1909, c. 321, § 101, 35 Stat. 1107.) 189.iFalse entries in accounts or records, or false reports of public or trust moneys or secnrities,—Whoey*er, being an _ oiilcer, clerk, agent, or other person holding any office or employment under the -»Government of the United States and, being charged with the duty of keeping accounts or records of o any kind, shall, with intent to deceive, mislead, injure, ordefraud the United States or any person, make in any such account or record any false or nctitions entry or record of any matter relating to or connected with his duties, or whoever with like intent shall aid or abetany such omcer, clerk, agent, or other person in so doing; or whoever, being an o@cer,. clerk, agent, or other person holding any omcé or `employment under the Government of the United States and, being charged with the duty of receiving, holding, nor paying over moneys or securities to,— for, or on behalf of the United States, or of receiving \_0r holding in trust for any person any moneys or securities, shall, with like intent, make, a galse report of such moneys or securities, or whoever with like intent shall aid or abet any such onicer, clerk, agent, or other person in so. doing, shall he hned not more than $5,000. or imprisoned not more tlian tea years, or both, (Mar. 4, 1911,*1:. 270, 36 Stat. 1355.) " 190; Aiding or abetting violations of law concerning obscene books, etc.; punishment.-—Any officer, agent, or employee of the Government of the United pp States who shall knewingly aid or abet any person engaged in any {violation ot any of the provisions ot law `prohibiting importing, advertise ing, dealing ln, exhibiting, or sending or receiving by mail ohscene or indecent publications of representations, or means for preventing conception or procuring abortion, or other articles n of indecent or immoral use orkndency, shall be deezned guilty
of a misdemeanor, and shall for every ouense be punishable
, by a hue of not more than $5,000, or by imprisonment at hard l labor for not more than ten years, or both. .(R. S. § 1875; July 24, 1897,0. 11, § 17, 30 Stat. 209; Mar. 4., 1909, c. 321, § 102,
35 Stat. 1107; Oct. 3, 1913, c. 16, 5 IV, G, subsec. ·2, 38 Stat. 195; Sept. 21, 1922, c. 356, Title III, 8 305(tn), 42 Stat. 937.) W 191. Warrants for search for and seizure of articles men·_
Vtioned at prec&ing section.--·Any district judge of the United
States, within the proper district, fbefore- whom complaint in writing of any violation of section 190 of this title is made, founded upon probable cause and supported by oath or aHirma· tion of the complainant, may issue, conformably to the Congstitution, a warrant directed to the United States marshal or deputy marshal in the proper district or to a duly ac- credited customs omcer, directing him to search for, seize,
Mind Stake possession of any article or thing mentioned in
such section, and to make due and immediate return thereof, to the end that the same may be condemned and destroyed
t by procwdinga, which shall beoconducted in the same manner ` as other proceedings in the case of municipal seizure, and with i the same right of appeal or writ of error. (Sept. 21, 1922, c. 356, Title III, § 305(c), 42 Stat. 937.)
