26 U.S.C. § 7344 : US Code - Section 7344: Extended application of penalties relating to officers of the Treasury Department

Search 26 U.S.C. § 7344 : US Code - Section 7344: Extended application of penalties relating to officers of the Treasury Department

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.