  The $H$-theorem, originally derived at the level of Boltzmann non-linear
kinetic equation for a dilute gas undergoing elastic collisions, strongly
constrains the velocity distribution of the gas to evolve irreversibly towards
equilibrium. As such, the theorem could not be generalized to account for
dissipative systems: the conservative nature of collisions is an essential
ingredient in the standard derivation. For a dissipative gas of grains, we
construct here a simple functional $\mathcal H$ related to the original $H$,
that can be qualified as a Lyapunov functional. It is positive, and results
backed by three independent simulation approaches (a deterministic spectral
method, the stochastic Direct Simulation Monte Carlo technique, and Molecular
Dynamics) indicate that it is also non-increasing. Both driven and unforced
cases are investigated.
