# 26 U.S.C. § 6717: Refusal of entry

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6717>. Cite pinpoints as 26 U.S.C. § 6717(a)(1).

## § 6717(a) In general

In addition to any other penalty provided by law, any person who refuses to admit entry or refuses to permit any other action by the Secretary authorized by section 4083(d)(1) shall pay a penalty of $1,000 for such refusal.

## § 6717(b) Joint and several liability

**§ 6717(b)(1) In general.** If a penalty is imposed under this section on any business entity, each officer, employee, or agent of such entity or other contracting party who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such penalty.

**§ 6717(b)(2) Affiliated groups.** If a business entity described in paragraph (1) is part of an affiliated group (as defined in section 1504(a)), the parent corporation of such entity shall be jointly and severally liable with such entity for the penalty imposed under this section.

## § 6717(c) Reasonable cause exception

No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

## Connections

Cites: § 1504 Definitions; § 4083 Definitions; special rule; administrative authority

Cited by: § 4083 Definitions; special rule; administrative authority

## Amendments

- 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1617