# § 6101. Misappropriation by fiduciaries
**(a)** Whoever, being a fiduciary (as defined in section 5506 of this title) for the benefit of a minor, incompetent, or other beneficiary under laws administered by the Secretary, shall lend, borrow, pledge, hypothecate, use, or exchange for other funds or property, except as authorized by law, or embezzle or in any manner misappropriate any such money or property derived therefrom in whole or in part and coming into such fiduciary’s control in any manner whatever in the execution of such fiduciary’s trust, or under color of such fiduciary’s office or service as such fiduciary, shall be fined in accordance with title 18, or imprisoned not more than five years, or both.
**(b)** Any willful neglect or refusal to make and file proper accountings or reports concerning such money or property as required by law shall be taken to be sufficient evidence prima facie of such embezzlement or misappropriation.
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**Source Credit**: (Pub. L. 85–857, Sept. 2, 1958, 72 Stat. 1239, § 3501; Pub. L. 99–576, title VII, § 701(82), Oct. 28, 1986, 100 Stat. 3298; renumbered § 6101, Pub. L. 102–40, title IV, § 402(b)(1), May 7, 1991, 105 Stat. 238; Pub. L. 102–54, § 14(d)(7), June 13, 1991, 105 Stat. 286; Pub. L. 102–83, § 4(a)(1), Aug. 6, 1991, 105 Stat. 403; Pub. L. 103–446, title XII, § 1201(e)(17), Nov. 2, 1994, 108 Stat. 4686; Pub. L. 108–454, title V, § 501(c), Dec. 10, 2004, 118 Stat. 3618.)
## Editorial Notes
### Amendments
2004—Subsec. (a). , substituted “fiduciary (as defined in ) for the benefit of a minor, incompetent, or other beneficiary under laws administered by the Secretary,” for “guardian, curator, conservator, committee, or person legally vested with the responsibility or care of a claimant or a claimant’s estate, or any other person having charge and custody in a fiduciary capacity of money heretofore or hereafter paid under any of the laws administered by the Secretary for the benefit of any minor, incompetent, or other beneficiary,”.
1994—Subsec. (a). inserted a comma after “title 18”.
1991— renumbered as this section.
Subsec. (a). substituted “administered by the Secretary” for “administered by the Veterans’ Administration”.
amended subsec. (a) as in effect immediately before the enactment of by substituting “in accordance with title 18” for “not more than $2,000”.
1986—Subsec. (a). substituted “a claimant’s” for “his” before “estate”, and “such fiduciary’s” for “his” in three places.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2004 Amendment
Amendment by effective on the first day of the seventh month beginning after , see , set out as an Effective Date of 2004 Amendment note under .