Based on title 18, U.S.C., 1940 ed., § 180 (Mar. 4, 1909, ch. 321, § 94, 35 Stat. 1106; June 10, 1921, ch. 18, § 304, 42 Stat. 24).

“General Accounting Office” was substituted for “proper accounting officer of the Treasury”.

2004—Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office”.