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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 18 U.S.C. § 2073 False entries and reports of moneys or securities us united_states_code code_section 18 CRIMES AND CRIMINAL PROCEDURE 101 RECORDS AND REPORTS 2073 18 U.S.C. § 2073 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc18@119-100.zip /us/usc/t18/s2073 data/legal/raw/us/code/title-18/usc18.xml 9dcafdfb812a85ee314a4e10987dc26541e115cdc8bb4c3abcf9f16de9ee251e 1a1bbbbdb59e376ada4eb7ad1056fd68d396679ee7ab59f0561af15006122708 2dad831d5c808dd8622a999d8c9f06ad33a32b3842ff0f7ac6e86da131433193 2026-07-04 official
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18 U.S.C. § 2073 - False entries and reports of moneys or securities

Text

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. 103322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.)

Notes

Historical and Revision NotesBased on title 18, U.S.C., 1940 ed., § 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.

Editorial Notes

Amendments1994—Pub. L. 103322 substituted “fined under this title” for “fined not more than $5,000” in last par.