Based on title 18, U.S.C., 1940 ed., § 181 (Mar. 4, 1909, ch. 321, § 95, 35 Stat. 1106; June 10, 1921, ch. 18, § 304, 42 Stat. 24).

The penalty provided by section 652 of this title, a similar section, was incorporated in this section.

(For explanation of the smaller penalty for an offense involving $100 or less, see reviser’s notes under sections 641 and 645 of this title.)

Minor changes were made in phraseology.

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

1996—Pub. L. 104–294 substituted “$1,000” for “$100”.

1994—Pub. L. 103–322, § 330016(2)(G), substituted “shall be fined under this title or in double the amount so withheld, whichever is greater, or imprisoned” for “shall be fined in double the amount so withheld or imprisoned”.

Pub. L. 103–322, § 330016(1)(H), substituted “fined under this title” for “fined not more than $1,000” after “he shall be”.