a stockholder, or any property which has been or is being made, manufactured, or constructed under contract for the War or Navy Departments of the United States, shall be punished as follows: If the value of such property exceeds the sum of $50, by a fine of not more than $10,000 or imprisonment for not more than ten years, or both; if the value of such property does not exceed the sum of $50, by a fine of not more than $1,000 or by imprisonment in a jail for not more than one year, or both. Value, as used in this section, shall mean market value or cost price, either wholesale or retail, whichever shall be the greater. (Amended Oct. 23 , 1918, c. 194, 40 Stat. 1015 , amended June 30, 1934. c . 587, 48 Stat. 996, amended Apr. 4, 1938, c. 69, 52 Stat. 197.) (U. S . C ., Title 18, §§ SO, 82, 83, 84, 85, and 86.) CONSPIBACY TO DEFRAUD SEC. 37. [Sec. 5440, R. S .] If two or more persons conspire either to commit any offense against the United States, or to defraud' the United States in any manner or for any purpose, and one or more of such parties do any act to effect the object of the conspiracy, each of the parties to such conspiracy shall be fined not more than ten thousand dollars, or imprisoned not more than two years, or both. (U. S . C ., Title 18, § 88.) EMBEZZLING OR STEAING PUBLIC PROPERTY SEC. 47. [Sec. 1 , act of March 3, 1875.] Whoever shall embezzle, steal, or purloin any money, property, record, voucher, or valuable thing whatever, of the moneys, goods, chattels, records, or property of the United States, shall be fined not more than five thousand dollars, or imprisoned not more than five years, or both. (U. S . C ., Title 18, § 100.) RECEIVING OR CONCEALING PUBLI PROPERTY SEC. 48 . [Sec. 2, act of March 3, 1875.] Whoever shall receive, conceal, or aid in concealing, or shall have or retain in his possession with intent to convert to his own use or gain, any money, property, record, voucher, or valuable thing whatever, of the moneys, goods, chattels, records, or property of the United States, which has theretofore been embezzled, stolen, or pur- loined by any other person, knowing the same to have been so embezzled, stolen, or purloined, shall be fined not more than five thousand dollars, or imprisoned not more than five years, or both; and such person may be tried either before or after the conviction of the principal offender. (U. S. C ., Title 18, § 101.) INTERFERING WITH OFFICER, ETC. SEC. 65 . [Sec. 5447, R . S.] Whoever shall forcibly ass:ult, resist, oppose, prevent, impede, or interfere with any officer of the customs or of the internal revenue, or his deputy, or any person assisting him in the execution of Ills duties, or any person authorized to make searches and seizures, in the execution of his duty, or shall rescue, attempt to rescue, or cause to be rescued, any property which has been seized by any person so authorized; or whoever before, at, or after such seizure, in order to prevent the seizure or securing of any goods, wares, or merchandise by any person so authorized, shall stave, break, throw overboard, destroy, or remove the same, shall be fined not more than two thousand dollars, or imprisoned not more than one year, or both; and whoever shall use any deadly or dangerous weapon in resisting any person authorized to make searches or seizure, in the execution of his duty, with intent to commit a bodily injury upon him or to deter or prevent him from discharging his duty, shall be imprisoned not more than ten years. (U. S. C ., Title 18, § 121.) OBSTBUCTING REVENUE OFFICERS BY MASTERS OF VESSELS If the master of any vessel shall obstruct or hinder, or shall intentionally cause any obstruction or hindrance to any officer in lawfully going on board such vessel, for the purpose of carrying into effect any of the revenue or navigation laws of the United States, he shall for every such offense be liable to a penalty of not more than $2,000 nor less than $500. (As amended Aug. 5, 1965, c. 438, Title III, sec. 307, 49 Stat. 528 .) (U. S . C., Title 18, sec. 122 .) IMPERSONATING AN OFFICER SEC 66. [Sec. 5448, R. S .] Whoever shall falsely represent himself to be a revenue officer, and, in such assumed character, demand or receive any money or other article of value from any person for any duty or tax due to the United States, or for any violation or pretended violation of any revenue law of the United States, shall be fined not more than five hundred dollars and imprisoned not more than two years. (U. S . C ., Title 18, § 123.) APPENDIX CXLIX
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