OFFICERS, CLERKS, AND EMPLOYEES. 301 



Tailure to make returns or reports; punishment. 



Sec. 101. Evei-y officer who neglects or refuses to make any return 

 or report which he is required to make at stated times by any Act of 

 Congress or regulation of the Department of the Treasury, other 

 than his noconnts, within the time prescribed by such Act or regula- 

 tion, shall be fined not more than one thousand dollars. 



'Act March 4. IfiOO. c. 321, s. 101, 35 Stat. 1107. 



This is a section of "An act to codify, revise, and amend the penal 

 Jaws of the United States," cited above, incorporating therein Rev. St. 

 sec. 1780, which said section is expressly repealed by section 341 of this 

 act. 



Purchasing court fees at less than face value; punishment. 



Sec. 104. Whoever, being a judge, clerk, or deputy clerk of any 

 court of the United States, or of any territory thereof, or a United 

 States district attorney, assistant attorney, marshal, deputy marshal, 

 commissioner, or other person holding any office or employment, or 

 position of trust or profit under the Government of the United States 

 shall, either directly or indirectly, purchase at le.ss than the full face 

 value thereof, any claim against the United States for the fee, 

 mileage, or expenses of any witness, juror, deputy marshal, or any 

 other officer of the court whatsoever, shall be fined not more than 

 one thousand dollars. 



Act March 4. 1909, c. 321, s. 104, 35 Stat. 1107. 



This is a section of "An act to codify, revise, and amend the penal 

 laws of the Fnited States," cited above, incorporating therein the provi- 

 sions of act February 25, 1807, c. 316, 29 Stat. 595. which said act is 

 expressly repealed by section 341 of this act. 



False certificate or writing; punishment. 



Sec. 106. ^^Hioever, being a public officer or other person author- 

 ized by any law of the United States to make or give a certificate 

 or other writing, shall knowingly make and deliver as true such a 

 certificate or writing, containing any statement which he knows to 

 be false, in a case where the punishment thereof is not elsewhere 

 expressly provided by law, shall be fined not more than five hundred 

 dollars, or imprisoned not more than one year, or both. 



Act March 4, 1909. c. 321, s. 106, 35 Stat. 1107. 



This is a section of "An act to codify, revise, and amend the penal 

 laws of the United States," cited above. 



Officers interested in claims against United States; punishment. 



Sec. 109. AAlioever, being an officer of the United States, or a per- 

 son holding any place of trust or profit, or discharging any official 

 function under, or in connection with, any Executive Department of 

 the Government of the United States, or under the Senate or House 

 of Eepresentatives of the United States, shall act as an agent or 

 attorney for pro.secuting any claim against the United States, or in 

 any manner, or by any means, otherwise than in discharge of his 

 proper official duties, shall aid or assist in the prosecution or sup- 

 port of anv such claim, or receive any gratuity, or any .share of or 

 interest in* anv claim from any claimant against the United States, 

 with intent to aid or as.sist, or in consideration of having aided or 

 assisted, in the prosecution of such claim, shall be fined not more 



