Based on title 18, U.S.C., 1940 ed., § 182 (Mar. 4, 1909, ch. 321, § 96, 35 Stat. 1106).

The smaller punishment for an offense involving $100 or less was added. (See reviser’s notes under sections 641 and 645 of this title.)

Changes were made in phraseology.

1996—Pub. L. 104–294 substituted “does not exceed $1,000” for “does not exceed $100”.

1994—Pub. L. 103–322 substituted “shall be fined under this title or not more than the amount so embezzled, whichever is greater, or imprisoned” for “shall be fined not more than the amount so embezzled or imprisoned”.