CXLVIII CODIFICATION OF INTERNAL REVENUE LAWS SEC. 6 . This Act shall take effect thirty days after its enactment. (U. S . C., Title 15, § 906.) SEc. 7 . The Secretary of the Treasury may prescribe such rules and regulations as he deems necessary to carry out the provisions of this Act. (U. S . C ., Title 15, § 907.) Swo. 8. Should any section or subsection of this Act be declared unconstitutional, the remaining portion of the Act shall remain in full force and effect. (U. S . C., Title 15, § 908.) SEc. 9 . This Act may be cited as the Federal Firearms Act. (U. S . C., Title 15, § 909.) Approved, June 30, 1938. TITLE 18-CRIMINAL CODE AND CRIMINAL PROCEDURE ARRANGEMENT The sections of the Criminal Code are assembled first hereunder, after which follow provisions of other acts codified in Title 18, U. S. Code CRIMINAL CODE (Act of Mar. 4, 1909, c. 321, 35 Stat. 1088 , etc.) MAKING OR PRESENTING FALSE, FICTITOUSO, OR FBAIUDUENT CLAIMS SE. 35 . (A) Whoever shall make or cause to be made or present or cause to be presented, for payment or approval, to or by any person or officer in the civil, military, or naval service of the United States, or any department thereof, or any corporation in which the United States of America is a stockholder, any claim upon or against the Government of the United States, or any department or officer thereof, or any corporation in which the United States of America is a stockholder, knowing such claim to be false, fictitious, or fraudulent; or whoever shall knowingly and willfully falsify or conceal or cover up by any trick, scheme, or device a material fact, or make or cause to be made any false or fraudulent statements or representations, or make or use or cause to be made or used any false bill, receipt, voucher, roll, account, claim, certificate, affidavit, or deposition, knowing the same to contain any fraudulent or fictitious statement or entry in any matter within the jurisdiction of any department or agency of the United States or of any corporation in which the United States of America is a stock- holder; or whoever shall enter into any agreement, combination, or conspiracy to defraud the Government of the United States, or any department or officer thereof, or any corporation in which the United States of America is a stock- holder, by obtaining or aiding to obtain the payment or allowance of any false or fraudulent claim; and whoever, having charge, possession, custody, or control of any money or other public property used or to be used in the military or naval service, withl intent to defraudl the United Stat es, or any depart mlent thereof, or any corporallion in which the United States of America is stockhllolder, or willfully to conceal such money or other property, shall deliver or cause to be delivered to any person having authority to receive the same any amount of such money or other property less than that for which he received a certificate or took a receipt; or whoever, being authorized to make or deliver any certificate, voucher, receipt, or other paper certifying the receipt of arms, ammunition, provisions, clothing, or other property so used or to be used, shall make or deliver the same to any other person without a full knowledge of the truth of the facts stated therein and with intent to defraud the United States, or any department thereof, or any corporation in which the United States of America is a stockholder, shall be fined not more than $10,000 or imprisoned not more than ten years, or both. (B) And whoever shall purchase, or receive in pledge, from any person any arms, equipment, ammunition, clothing, military stores, or other property fur- nished by the United States, under a clothing allowance or otherwise, to any soldier, sailor, officer, cadet, or midshipman in the military or naval service of the United States or of the National Guard or Naval Militia, or to any person accompanying, serving, or retained with the land or naval forces and subject to military or naval law, having knowledge or reason to believe that the property has been taken from the possession of the United States or furnished by the United States under such allowance, shall be fined not more than $500 or im- prisoned not more than two years, or both. (C) And whoever shall take and carry away or take for his use, or for the use of another, with intent to steal or purloin, or shall willfully injure or commit any depredation against, any property of the United States, or any branch or department thereof, or any corporation in which the United States of America is
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