
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7342]

 
                     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

    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.)

                  Section Referred to in Other Sections

    This section is referred to in sections 4083, 7606 of this title.
