All Acts and parts of Acts imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury of the United States, or under any bureau thereof, shall apply to all persons whomsoever, employed, appointed, or acting under the authority of any customs law, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money.
Feb. 8, 1875, ch. 36, § 2318 Stat. 312( (part), .)
Editorial Notes
Codification
53 Stat. 1section 4048 of Title 26Pub. L. 99–514, § 2100 Stat. 2095section 7344 of Title 26Section is based on section 23 (as related to persons acting under any customs law) of act . Provisions of section 23 (as related to persons acting under any internal revenue law or any revenue provisions of any law of the United States) were repealed effective , by section 4 of act () and incorporated as , Internal Revenue Code of 1939. The Internal Revenue Code of 1939 was repealed by the Internal Revenue Code of 1954. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by , , . Provisions of former section 4048 are covered by , Internal Revenue Code.