Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
36 lines
1.7 KiB
Markdown
36 lines
1.7 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 7344"
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description: "Extended application of penalties relating to officers of the Treasury Department"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "75"
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chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
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section: "7344"
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citation: "26 U.S.C. § 7344"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s7344"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "b0cd3c3e8e706bda6ed60c334fa2e26c89ca0efa0055f52cbf545ffe62f2ac71"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "507260c72dee56485e905fdc1c252a57efa9020bcb227f88ba61a1cb305ae714"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 7344 - Extended application of penalties relating to officers of the Treasury Department
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## Text
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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.
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(Aug. 16, 1954, ch. 736, 68A Stat. 872.)
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