                 TITLE 18--CRIMES AND CRIMINAL PROCEDURE
 
                             PART I--CRIMES
 
                    CHAPTER 101--RECORDS AND REPORTS
 
Sec. 2073. False entries and reports of moneys or securities

    Whoever, being an officer, clerk, agent, or other employee of the 
United States or any of its agencies, charged with the duty of keeping 
accounts or records of any kind, with intent to deceive, mislead, 
injure, or defraud, makes in any such account or record any false or 
fictitious entry or record of any matter relating to or connected with 
his duties; or
    Whoever, being an officer, clerk, agent, or other employee of the 
United States or any of its agencies, charged with the duty of 
receiving, holding, or paying over moneys or securities to, for, or on 
behalf of the United States, or of receiving or holding in trust for any 
person any moneys or securities, with like intent, makes a false report 
of such moneys or securities--
    Shall be fined under this title or imprisoned not more than ten 
years, or both.

(June 25, 1948, ch. 645, 62 Stat. 795; Pub. L. 103-322, title XXXIII, 
Sec. 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.)


                      Historical and Revision Notes

    Based on title 18, U.S.C., 1940 ed., Sec. 189 (Mar. 4, 1911, ch. 
270, 36 Stat. 1355).
    Words ``or any of its agencies'' were inserted after ``United 
States'' so as to eliminate any possible ambiguity as to scope of 
section. (See definitive section 6 of this title.)
    References to persons aiding and abetting were omitted. Such persons 
are principals under section 2 of this title.
    Minor verbal changes were made.


                               Amendments

    1994--Pub. L. 103-322 substituted ``fined under this title'' for 
``fined not more than $5,000'' in last par.
