2012 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES (§§ 7201 - 7344)
Subchapter D - Miscellaneous Penalty and Forfeiture Provisions (§§ 7341 - 7344)
Section 7344 - Extended application of penalties relating to officers of the Treasury Department

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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
Containssection 7344
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 872.

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Miscellaneous Penalty and Forfeiture Provisions - 26 U.S.C. § 7344 (2012)
§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.)

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