§ 332 TITLE 31—MONEY AND FINANCE Page 20

ports, districts, and States and the expenditures

by each appropriation.

(d) The Secretary shall report to either House

of Congress in person or in writing, as required,

on matters referred to the Secretary by that

House of Congress.

(e)(1) Not later than March 31 of 1998 and each

year thereafter, the Secretary of the Treasury,

in coordination with the Director of the Office

of Management and Budget, shall annually prepare and submit to the President and the Congress an audited financial statement for the preceding fiscal year, covering all accounts and associated activities of the executive branch of the

United States Government. The financial statement shall reflect the overall financial position,

including assets and liabilities, and results of

operations of the executive branch of the United

States Government, and shall be prepared in accordance with the form and content requirements set forth by the Director of the Office of

Management and Budget.

(2) The Comptroller General of the United

States shall audit the financial statement required by this section.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 884; Pub.

L. 103–356, title IV, §405(c), Oct. 13, 1994, 108 Stat.

3416.)

HISTORICAL AND REVISION NOTES

Revised

Section Source (U.S. Code Source (Statutes at Large)

331(a)(1)–

(5).

31:1027. R.S. §257.

31:1030. Feb. 26, 1907, ch. 1635, §1(2d

par. under heading ‘‘Treasury Department’’), 34 Stat.

949.

331(a)(6) .. 31:757c(i)(last sentence).Sept. 24, 1917, ch. 56, 40 Stat.

288, §22(i)(last sentence);

added Apr. 11, 1943, ch. 52,

§3, 57 Stat. 63; restated Apr.

3, 1945, ch. 51, §3, 59 Stat. 48.

331(a)(7) .. 31:725p(a)(last sentence).June 26, 1934, ch. 756,

§§17(a)(last sentence),

18(a)(last sentence), 48 Stat.

1230, 1231.

31:725q(a)(last sentence).

331(b) ...... 31:757f. Nov. 13, 1966, Pub. L. 89–809,

§402, 80 Stat. 1590; Apr. 21,

1976, Pub. L. 94–273, §2(17), 90

Stat. 375.

331(c) ...... 31:1029. July 31, 1894, ch. 174, §15, 28

Stat. 210.

331(d) ...... 31:1002(words between 4th and 5th

semicolons)

R.S. §248(words between 4th

and 5th semicolons).

In subsections (a) and (c), the word ‘‘receipts’’ is substituted for ‘‘revenues’’ for consistency in the section

and the revised title.

In subsection (a)(1), the words ‘‘public receipts and

public expenditures’’ are substituted for ‘‘receipts and

expenditures of the Government’’ in 31:1030 for consistency in the section. The word ‘‘completed’’ is omitted

as surplus. In clause (2), the words ‘‘First. A report on

the subject of finance’’ in 31:1027 are omitted because of

the restatement. The word ‘‘containing’’ is omitted as

surplus. In clause (4), the words ‘‘Second. A report containing’’ are omitted because of the restatement. The

words ‘‘prior fiscal year’’ are substituted for ‘‘during

the year preceding’’ for consistency. In clause (5), the

words ‘‘paid at the Treasury’’ are omitted as unnecessary. The 3d paragraph of section 257 of the Revised

Statutes, providing for a report on rules and regulations of the Secretary of the Treasury on imported

goods, wares, and merchandise, is omitted as obsolete

because section 252 of the Revised Statutes, authorizing

those rules and regulations, was repealed by the Act of

February 27, 1877 (ch. 69, 19 Stat. 241). The 4th paragraph of section 257, providing for a report on amounts

of hospital taxes collected from sick and disabled seamen, is omitted as obsolete because section 15 of the

Act of June 26, 1884 (ch. 121, 23 Stat. 57), repealed the

tax. In clause (7), the words ‘‘the Commissioners of the

District of Columbia’’ (subsequently changed to ‘‘the

Mayor of the District of Columbia’’ by section 422 of

the District of Columbia Self-Government and Governmental Reorganization Act (Pub. L. 93–198, 87 Stat. 790))

in 31:725p are omitted as unnecessary because of §448 of

the District of Columbia Self-Government and Governmental Reorganization Act. The text of 31:725q(proviso)

is omitted because of the restatement.

In subsection (b)(1), before clause (A), the words ‘‘for

the prior fiscal year’’ are substituted for ‘‘as of the

close of the preceding September 30 (beginning with the

report as of June 30, 1967)’’ to eliminate unnecessary

words. In clause (C), the word ‘‘obligations’’ is substituted for ‘‘securities’’ for consistency in the revised

title. Clause (D) is substituted for ‘‘and of each department, agency, and instrumentality thereof’’ for clarity.

In subsection (c), the words ‘‘a report for the prior

fiscal year on the total amount of public receipts and

public expenditures’’ are substituted for ‘‘an accurate

combined statement of the receipts and expenditures

during the last preceding fiscal year of all public moneys’’ because of the restatement. The words ‘‘including

those of the United States Postal Service’’ are omitted

as unnecessary and superseded by 39:410.

In subsection (d), the words ‘‘either House of Congress’’ are substituted for ‘‘either branch of the legislature’’ for clarity and consistency. The words ‘‘that

House of Congress’’ are substituted for ‘‘the Senate or

House of Representatives’’ for consistency and because

of the restatement. The words ‘‘or which appertain to

his office’’ are omitted as unnecessary because of subsections (a)–(c) of the section.

AMENDMENTS

1994—Subsec. (e). Pub. L. 103–356 added subsec. (e).

§ 332. Miscellaneous administrative authority

The Secretary of the Treasury may to the extent provided in advance by appropriation

Acts—

(1) contract for the temporary or intermittent services of experts or consultants as authorized by section 3109 of title 5, United

States Code, at rates not to exceed the per

diem equivalent to the rate for GS–18;

(2) contract with and reimburse the Department of State for health and medical services

for employees of the Department of the Treasury and their dependents serving in foreign

countries;

(3) provide for official functions, and reception and representation activities;

(4) maintain, repair, and clean uniforms furnished by the Department of the Treasury to

uniformed employees;

(5) provide athletic and related activities for

students at the Federal Law Enforcement

Training Center, Glynco, Georgia;

(6) install and maintain fencing, lighting,

guard booths, and other facilities as necessary

for the performance of protective functions of

the Department of the Treasury on property

not owned by or under jurisdiction and control

of the United States Government and, subsequently, to remove the facilities therefrom;

(7) enter into reciprocal assistance agreements with State and local law enforcement

agencies and, in connection with the agreements and otherwise, train employees of those

agencies, when necessary, with or without reimbursement;
Page 21 TITLE 31—MONEY AND FINANCE § 333

(8) provide laboratory assistance to State

and local law enforcement agencies, with or

without reimbursement;

(9) obtain insurance for official motor vehicles operated in foreign countries; and

(10)(A) when necessary for the performance

of official business—

(i) acquire in foreign countries real property by lease for periods not greater than 10

years and personal property for use in foreign countries by purchase, lease, or otherwise, and

(ii) manage, maintain, repair, improve,

and insure by purchase of commercial insurance policies properties referred to in clause

(i), and

(B) when appropriate, dispose of (by sale,

rent, transfer, or otherwise) properties referred to in subparagraph (A)(i).

(Added Pub. L. 98–302, §3(a), May 25, 1984, 98

Stat. 217.)

REFERENCES IN OTHER LAWS TO GS–16, 17, OR 18 PAY

RATES

References in laws to the rates of pay for GS–16, 17,

or 18, or to maximum rates of pay under the General

Schedule, to be considered references to rates payable

under specified sections of Title 5, Government Organization and Employees, see section 529 [title I, §101(c)(1)]

of Pub. L. 101–509, set out in a note under section 5376

of Title 5.

§ 333. Prohibition of misuse of Department of the

Treasury names, symbols, etc.

(a) GENERAL RULE.—No person may use, in

connection with, or as a part of, any advertisement, solicitation, business activity, or product,

whether alone or with other words, letters, symbols, or emblems—

(1) the words ‘‘Department of the Treasury’’,

or the name of any service, bureau, office, or

other subdivision of the Department of the

Treasury,

(2) the titles ‘‘Secretary of the Treasury’’ or

‘‘Treasurer of the United States’’ or the title

of any other officer or employee of the Department of the Treasury,

(3) the abbreviations or initials of any entity

referred to in paragraph (1),

(4) the words ‘‘United States Savings Bond’’

or the name of any other obligation issued by

the Department of the Treasury,

(5) any symbol or emblem of an entity referred to in paragraph (1) (including the design

of any envelope or stationary used by such an

entity), and

(6) any colorable imitation of any such

words, titles, abbreviations, initials, symbols,

or emblems,

in a manner which could reasonably be interpreted or construed as conveying the false impression that such advertisement, solicitation,

business activity, or product is in any manner

approved, endorsed, sponsored, or authorized by,

or associated with, the Department of the Treasury or any entity referred to in paragraph (1) or

any officer or employee thereof.

(b) TREATMENT OF DISCLAIMERS.—Any determination of whether a person has violated the

provisions of subsection (a) shall be made without regard to any use of a disclaimer of affiliation with the United States Government or any

particular agency or instrumentality thereof.

(c) CIVIL PENALTY.—

(1) IN GENERAL.—The Secretary of the Treasury may impose a civil penalty on any person

who violates the provisions of subsection (a).

(2) AMOUNT OF PENALTY.—The amount of the

civil penalty imposed by paragraph (1) shall

not exceed $5,000 for each use of any material

in violation of subsection (a). If such use is in

a broadcast or telecast, the preceding sentence

shall be applied by substituting ‘‘$25,000’’ for

‘‘$5,000’’.

(3) TIME LIMITATIONS.—

(A) ASSESSMENTS.—The Secretary of the

Treasury may assess any civil penalty under

paragraph (1) at any time before the end of

the 3-year period beginning on the date of

the violation with respect to which such

penalty is imposed.

(B) CIVIL ACTION.—The Secretary of the

Treasury may commence a civil action to recover any penalty imposed under this subsection at any time before the end of the 2-

year period beginning on the date on which

such penalty was assessed.

(4) COORDINATION WITH SUBSECTION (d).—No

penalty may be assessed under this subsection

with respect to any violation after a criminal

proceeding with respect to such violation has

been commenced under subsection (d).

(d) CRIMINAL PENALTY.—

(1) IN GENERAL.—If any person knowingly

violates subsection (a), such person shall, upon

conviction thereof, be fined not more than

$10,000 for each such use or imprisoned not

more than 1 year, or both. If such use is in a

broadcast or telecast, the preceding sentence

shall be applied by substituting ‘‘$50,000’’ for

‘‘$10,000’’.

(2) TIME LIMITATIONS.—No person may be

prosecuted, tried, or punished under paragraph

(1) for any violation of subsection (a) unless

the indictment is found or the information instituted during the 3-year period beginning on

the date of the violation.

(3) COORDINATION WITH SUBSECTION (c).—No

criminal proceeding may be commenced under

this subsection with respect to any violation if

a civil penalty has previously been assessed

under subsection (c) with respect to such violation.

(Added Pub. L. 103–296, title III, §312(l)(1), Aug.

15, 1994, 108 Stat. 1528.)

EFFECTIVE DATE

Section 312(m) of Pub. L. 103–296 provided that:

‘‘(1) IN GENERAL.—Except as provided in paragraph (2),

the amendments made by this section [enacting this

section and amending section 1320b–10 of Title 42, The

Public Health and Welfare] shall apply with respect to

violations occurring after March 31, 1995.

‘‘(2) PROHIBITION OF MISUSE OF DEPARTMENT OF THE

TREASURY NAMES, SYMBOLS, ETC.—Subsection (l)(3) [enacting provisions set out below] shall take effect on the

date of the enactment of this Act [Aug. 15, 1994], and

the amendments made by paragraphs (1) and (2) of subsection (l) [enacting this section] shall apply with respect to violations occurring after such date.’’