26 U.S. Code § 7344 - Extended application of penalties relating to officers of the Treasury Department
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All provisions of law imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury, or under any agency or office thereof, shall apply to all persons whomsoever, employed, appointed, or acting under the authority of any internal revenue law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or employees in connection with such law, or are persons having the custody or disposition of any public money.
Source(Aug. 16, 1954, ch. 736, 68A Stat. 872.)