False entries and reports of moneys or securities
Official text prohibited actmental stateif conditionpenaltylegal term
Whoever, being an officer, clerk, agent, or other employee of the United States or any of its agencies, charged with the duty of keeping accounts or records of any kind, with intent to deceive, mislead, injure, or defraud, makes in any such account or record any false or fictitious entry or record of any matter relating to or connected with his duties; or
Whoever, being an officer, clerk, agent, or other employee of the United States or any of its agencies, charged with the duty of receiving, holding, or paying over moneys or securities to, for, or on behalf of the United States, or of receiving or holding in trust for any person any moneys or securities, with like intent, makes a false report of such moneys or securities—
Shall be or imprisoned not more than ten years, or both.
History: (June 25, 1948, ch. 645, 62 Stat. 795 (PDF, 39 MB); Pub. L. 103–322, title XXXIII, §330016(1)(K), Sept. 13, 1994, 108 Stat. 2147 (PDF, 52 MB).)
Simplified explanation
It is a federal crime for a federal employee who keeps government accounts or records to make false entries in them, or for one who handles government money or securities to make a false report about them, with intent to deceive or defraud.