US Code

Public Law 119-88 (05/04/2026)

18 U.S.C. § 649

Custodians failing to deposit moneys; persons affected

(a)
Whoever, having money of the United States in his possession or under his control, fails to deposit it with the Treasurer or some public depositary of the United States, when required so to do by the Secretary of the Treasury or the head of any other proper department or agency or by the Government Accountability Office, is guilty of embezzlement, and shall be fined under this title or in a sum equal to the amount of money embezzled, whichever is greater, or imprisoned not more than ten years, or both; but if the amount embezzled is $1,000 or less, he shall be fined under this title or imprisoned not more than one year, or both.
(b)
This section and sections 643, 648, 650 and 653 of this title shall apply to all persons charged with the safe-keeping, transfer, or disbursement of the public money, whether such persons be charged as receivers or depositaries of the same.

June 25, 1948, ch. 645 62 Stat. 727 Pub. L. 103–322, title XXXIII, § 330016(1)(H)108 Stat. 2147 Pub. L. 104–294, title VI, § 606(a)110 Stat. 3511 Pub. L. 108–271, § 8(b)118 Stat. 814 (, ; , (2)(G), , , 2148; , , ; , , .)

Historical and Revision Notes

Mar. 4, 1909, ch. 321 35 Stat. 1105 May 29, 1920, ch. 214, § 1 41 Stat. 654 June 10, 1921, ch. 18, § 304 42 Stat. 24 Based on title 18, U.S.C., 1940 ed., §§ 177, 178 (, §§ 91, 92, ; , ; , ).

Sections were consolidated.

section 6 of this titleWords “or agency” were inserted after “department”. See definition of “agency” in .

Mandatory punishment provisions made in alternative.

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

Minor changes were made in phraseology.

Editorial Notes

Amendments

Pub. L. 108–2712004—Subsec. (a). substituted “Government Accountability Office” for “General Accounting Office”.

Pub. L. 104–2941996—Subsec. (a). substituted “$1,000” for “$100”.

Pub. L. 103–322, § 330016(2)(G)1994—Subsec. (a). , substituted “shall be fined under this title or in a sum equal to the amount of money embezzled, whichever is greater, or imprisoned” for “shall be fined in a sum equal to the amount of money embezzled or imprisoned”.

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

Executive Documents

Transfer of Functions

64 Stat. 1280 Functions of all officers of Department of the Treasury, and functions of all agencies and employees of such Department, transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. , 15 F.R. 4935, , 1281, set out in the Appendix to Title 5, Government Organization and Employees. The Treasurer of the United States, referred to in this section, is an officer of Department of the Treasury.