18 U.S. Code § 3487 - Refusal to pay as evidence of embezzlement
The refusal of any person, whether in or out of office, charged with the safe-keeping, transfer, or disbursement of the public money to pay any draft, order, or warrant, drawn upon him by the Government Accountability Office, for any public money in his hands belonging to the United States, no matter in what capacity the same may have been received, or may be held, or to transfer or disburse any such money, promptly, upon the legal requirement of any authorized officer, shall be deemed, upon the trial of any indictment against such person for embezzlement, prima facie evidence of such embezzlement.
“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”.