26 USC 7342: Penalty for refusal to permit entry or examination
Text contains those laws in effect on July 18, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 75-CRIMES, OTHER OFFENSES, AND FORFEITURESSubchapter D-Miscellaneous Penalty and Forfeiture Provisions
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§7342. Penalty for refusal to permit entry or examination
Any owner of any building or place, or person having the agency or superintendence of the same, who refuses to admit any officer or employee of the Treasury Department acting under the authority of section 7606 (relating to entry of premises for examination of taxable articles) or refuses to permit him to examine such article or articles, shall, for every such refusal, forfeit $500.