18 U.S.C. Sec. 659 is a federal statute which criminalizes the embezzlement or theft of goods from interstate shipments. It applies to any person who fraudulently takes or converts goods shipped or transported in interstate or foreign commerce, or possessed for such shipment or transportation, to their own use or to the use of another. This includes goods shipped or transported in any manner, including vessel, vehicle, aircraft, or railroad. This statute also applies to any person who receives, conceals, or aids in concealing such goods knowing that they were stolen or embezzled. The penalty for violating this statute is a fine, imprisonment, or both. There are two types of offenses under this statute: embezzlement and theft. Embezzlement is the fraudulent conversion of goods or money belonging to another, while theft is the unlawful taking of goods or money belonging to another.