18 U.S.C. § 2073
Section 2073 · False entries and reports of moneys or securities
Amended 2 times on record
Applied in 16 court decisions — leading case United States v. Carter (1983)
Most recently applied in Commonwealth v. Fulgiam (May 2017)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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 fined under this title or imprisoned not more than ten years, or both.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Historical and Revision Notes
Based on title 18, U.S.C., 1940 ed., §189 (Mar. 4, 1911, ch. 270, 36 Stat. 1355).
Words “or any of its agencies” were inserted after “United States” so as to eliminate any possible ambiguity as to scope of section. (See definitive section 6 of this title.)
References to persons aiding and abetting were omitted. Such persons are principals under section 2 of this title.
Minor verbal changes were made.
Amendments
1994—Pub. L. 103–322 substituted “fined under this title” for “fined not more than $5,000” in last par.