(a) The Postal Service—
shall collect debts due the Postal Service;
shall collect and remit fines, penalties, and forfeitures arising out of matters affecting the Postal Service;
may adjust, pay, or credit the account of a postmaster or of an enlisted person of an Armed Force performing postal duties, for any loss of Postal Service funds, papers, postage, or other stamped stock or accountable paper; and
may prescribe penalties for failure to render accounts.
The Postal Service may refer any matter, which is uncollectable through administrative action, to the Government Accountability Office for collection. This subsection does not affect the authority of the Attorney General in cases in which judicial proceedings are instituted.