U.S. Code as of: 01/02/2006
Section 88. False vouchers, accounts, or claims

      Any disbursing or other officer of the United States, or other
    person, who shall knowingly present, or cause to be presented, any
    voucher, account, or claim to any officer of the United States, for
    approval or payment, or for the purpose of securing a credit in any
    account with the United States, relating to any matter pertaining
    to the Indian Service, which shall contain any material
    misrepresentation of fact in regard to the amount due or paid, the
    name or character of the article furnished or received; or of the
    service rendered, or to the date of purchase, delivery, or
    performance of service, or in any other particular, shall not be
    entitled to payment or credit for any part of said voucher,
    account, or claim; and if any such credit shall be given or
    received, or payment made, the United States may recharge the same
    to the officer or person receiving the credit or payment, and
    recover the amount from either or from both, in the same manner as
    other debts due the United States are collected: Provided, That
    where an account contains more than one voucher the foregoing shall
    apply only to such vouchers as contain the misrepresentation: And
    provided further, That the officers and persons by and between whom
    the business is transacted shall, in all civil actions in
    settlement of accounts, be presumed to know the facts in relation
    to the matter set forth in the voucher, account, or claim: And
    provided further, That the foregoing shall be in addition to the
    penalties prescribed by law, and in no way affect proceedings under
    existing law for like offenses. Where practicable this section
    shall be printed on the blank forms of vouchers provided for
    general use.



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