MISCELLANEOUS PROVISIONS 497 or demanded, and be imprisoned for not less than one nor more than ten years. (e) OTHER UNLAwrUL Acrs OF REVENIE OFFICERS OR AGENTS.- Every officer or agent appointed and acting under the authority of 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 willfully neglects to perform any of the duties en- joined on him by law; or (4) Who conspires or colludes with any other person to defraud the United States; or (5) Who 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 negligently or designedly permits any violation of the law by any other person; or (8) Who makes or signs any false entry in any book, or makes or signs any false certificate or return, in any case where he is by law or regulation required to make any entry, certificate, or return; or (9) 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 his next superior officer and to the Commissioner; or (10) 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 settle- ment 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, shall be fined not less than $1,000 nor more than $5,000, and be imprisoned not less than six months nor more than three years. The court shall also render judgment against the said officer or agent for the amount of damages sustained in favor of the party injured, to be collected by execution. One half of the fine so imposed shall be for the use of the United States, and the other half for the use of the informer, who shall be ascertained by the judg- ment of the court. The provisions of this subsection shall apply to internal revenue agents as fully as to internal revenue officers. (f) CRoss REFERENCES. - For penalties relating to statements of fees, charges, and allowances, see section 4046. For penalty imposed for collecting special tax from persons rectify- ing on prohibited premises, see section 3250 (f) (2). SEC. 4048. EXTENDED APPLICATION OF PENALTIES RELATING TO INTERNAL REVENUE OFFICERS. 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 bureau thereof, shall apply to all persons whomsoever, employed, appointed, or act- ing 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 deputies, or persons having the custody or disposition of any public money.
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