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2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 75 - Crimes, Other Offenses, and Forfeitures
Subchapter D - Miscellaneous Penalty and Forfeiture Provisions
Sec. 7342 - Penalty for refusal to permit entry or examination
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| 26 U.S.C. § 7342 (2018) |
| ยง7342. 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. |
|
(Aug. 16, 1954, ch. 736, 68A Stat. 872.) |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter D - Miscellaneous Penalty and Forfeiture Provisions Sec. 7342 - Penalty for refusal to permit entry or examination |
| section 7342 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
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