18 U.S.C. § 651 : US Code - Section 651: Disbursing officer falsely certifying full payment

Search 18 U.S.C. § 651 : US Code - Section 651: Disbursing officer falsely certifying full payment

Whoever, being an officer charged with the disbursement of the
public moneys, accepts, receives, or transmits to the Government
Accountability Office to be allowed in his favor any receipt or
voucher from a creditor of the United States without having paid
the full amount specified therein to such creditor in such funds as
the officer received for disbursement, or in such funds as he may
be authorized by law to take in exchange, shall be fined under this
title or in double the amount so withheld, whichever is greater, or
imprisoned not more than two years, or both; but if the amount
withheld does not exceed $1,000, he shall be fined under this title
or imprisoned not more than one year, or both.