Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7342
Penalty for refusal to permit entry or examination
Official textgovinfo.govlast amended
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.
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Nearby sections (25 sections)
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- 7303 · Other property subject to forfeiture
- 7304 · Penalty for fraudulently claiming drawback
- 7321 · Authority to seize property subject to forfeiture
- 7322 · Delivery of seized personal property to United States marshal
- 7323 · Judicial action to enforce forfeiture
- 7324 · Special disposition of perishable goods
- 7325 · Personal property valued at $100,000 or less
- 7326 · [§7326. Repealed. Pub. L. 115–141, div. U, title IV,…
- 7327 · Customs laws applicable
- 7328 · Cross references
- 7341 · Penalty for sales to evade tax
- 7342 · Penalty for refusal to permit entry or examination
- 7343 · Definition of term "person"
- 7344 · Extended application of penalties relating to officers of the…
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- 7401 · Authorization
- 7402 · Jurisdiction of district courts
- 7403 · Action to enforce lien or to subject property to payment of tax
- 7404 · Authority to bring civil action for estate taxes
- 7405 · Action for recovery of erroneous refunds
- 7406 · Disposition of judgments and moneys recovered
- 7407 · Action to enjoin tax return preparers
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- 7409 · Action to enjoin flagrant political expenditures of section…