Any officer or employee of the United States acting in connection with any revenue law of the United States-
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.
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.
For penalty on collecting or disbursing officers trading in public funds or debts or property, see.
26 U.S.C. § 7214
Aug. 16, 1954, ch. 736, 68A Stat. 856; Pub. L. 85-859, title II, §204(5), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 94-455, title XIX, §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 AMENDMENTAmendment 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 sectionof this title.
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.