Based on title 18, U.S.C., 1940 ed., § 183 (Mar. 4, 1909, ch. 321, § 97, 35 Stat. 1106).

The phrase “Whoever being an officer or agent of the United States or of any department or agency thereof,” was substituted for the words “Any officer connected with, or employed in the Internal Revenue Service of the United States * * * And any officer of the United States, or any assistant of such officer,” in order to clarify scope of section. (See definitive section 6 and reviser’s note thereunder.)

The embezzlement of Government money or property is adequately covered by section 641 of this title.

The smaller punishment for an offense involving $100 or less was added. (See reviser’s notes under sections 641 and 645 of this title.)

Minor changes were made in phraseology.

1996—Puspan. L. 104–294 substituted “$1,000” for “$100”.

1994—Puspan. L. 103–322, § 330016(2)(H), substituted “shall be fined under this title or not more than the value of the money and property thus embezzled or converted, whichever is greater, or imprisoned” for “shall be fined not more than the value of the money and property thus embezzled or converted, or imprisoned”.

Puspan. L. 103–322, § 330016(1)(H), substituted “fined under this title” for “fined not more than $1,000” after “he shall be”.