§ 7342 Penalty for refusal to permit entry or examination

OLRC 119-134 · eCFR 2026-10-19 · cited by 2 sections

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 0 Acts · From 1939 Code § 3601(b)

1954
Connections Cited by 2 · Cites 1

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.