Title 31  -  Money And Finance Subtitle III  -  Financial Management Chapter 33  -  Depositing, Keeping, And Paying Money Subchapter I  -  Deposits And Depositaries	Custodians of money: "...an official or agent of the Government receiving money for the Government from any source shall deposit the money in the Treasury..." 31 U.S.C. § 3302(b) "...An official or agent not complying with subsection (b) of this section may be removed from office..." 31 U.S.C. § 3302(b)
Title 31  -  Money And Finance Subtitle III  -  Financial Management Chapter 35  -  Accounting and Collection Subchapter IV  -  Collection	Distress warrants: "...When an official receiving public money before it is paid to the Treasury... does not... pay the money as prescribed by law, the Comptroller General shall make the account for the official and certify to the Secretary of the Treasury the amount due the Government..." 31 USC § 3541(a) "...The Secretary shall issue a distress warrant against the official stating the amount due from the official and any amount paid. The warrant shall be directed to the marshal of the district in which the official resides..." 31 USC § 3541(b) Carrying out distress warrants: "...A marshal... shall seize the personal property of the official and sell the property... If the property does not satisfy the amount due under the warrant, the official may be sent to prison..." 31 U.S.C. § 3542(a) "...The amount due... is a lien on the real property of the official..." 31 U.S.C. § 3542(b)(1) "...If the personal property of the official is not enough to satisfy a distress warrant, the marshal shall sell real property of the official... A buyer of the real property has valid title against all persons claiming under the official..." 31 U.S.C. § 3542(b)(2)