
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7214]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                          Subchapter A--Crimes
 
                       PART I--GENERAL PROVISIONS
 
Sec. 7214. Offenses by officers and employees of the United 
        States
        

(a) Unlawful acts of revenue officers or agents

    Any officer or employee of the United States acting in connection 
with 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 with intent to defeat the application of any provision 
    of this title fails to perform any of the duties of his office or 
    employment; or
        (4) who conspires or colludes with any other person to defraud 
    the United States; or
        (5) who knowingly 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 makes or signs any fraudulent entry in any book, or 
    makes or signs any fraudulent certificate, return, or statement; or
        (8) 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 the Secretary; or
        (9) 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 settlement 
    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 or discharged from employment and, upon 
conviction thereof, shall be fined not more than $10,000, or imprisoned 
not more than 5 years, or both. The court may in its discretion award 
out of the fine so imposed an amount, not in excess of one-half thereof, 
for the use of the informer, if any, who shall be ascertained by the 
judgment of the court. The court also shall render judgment against the 
said officer or employee for the amount of damages sustained in favor of 
the party injured, to be collected by execution.

(b) Interest of internal revenue officer or employee in tobacco or 
        liquor production

    Any internal revenue officer or employee interested, directly or 
indirectly, in the manufacture of tobacco, snuff, or cigarettes, or in 
the production, rectification, or redistillation of distilled spirits, 
shall be dismissed from office; and each such officer or employee so 
interested in any such manufacture or production, rectification, or 
redistillation or production of fermented liquors shall be fined not 
more than $5,000.

(c) Cross reference

            For penalty on collecting or disbursing officers trading in 
        public funds or debts of property, see 18 U.S.C. 1901.

(Aug. 16, 1954, ch. 736, 68A Stat. 856; Pub. L. 85-859, title II, 
Sec. 204(5), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Subsec. (a)(8). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary''.
    1958--Subsec. (c). Pub. L. 85-859 struck out a cross reference that 
related to penalty imposed for unlawfully removing or permitting to be 
removed distilled spirits from a bonded warehouse.


                    Effective Date of 1958 Amendment

    Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 
210(a)(1) of Pub. L. 85-859, set out as Effective Date note under 
section 5001 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 6531 of this title.
