
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7344]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
      Subchapter D--Miscellaneous Penalty and Forfeiture Provisions
 
Sec. 7344. Extended application of penalties relating to 
        officers of the Treasury Department
        
    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 agency or office 
thereof, shall apply to all persons whomsoever, employed, appointed, or 
acting 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 employees in connection with such 
law, or are persons having the custody or disposition of any public 
money.

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)
