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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 7342 Penalty for refusal to permit entry or examination us united_states_code code_section 26 INTERNAL REVENUE CODE 75 CRIMES, OTHER OFFENSES, AND FORFEITURES 7342 26 U.S.C. § 7342 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s7342 data/legal/raw/us/code/title-26/usc26.xml 1ae1670e9a572ba467f466aab7ed3e701186bef22b8910cc64f91eb7483c961c a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 33c07c6a666b51434cf994369fc03fa3359ecbe92cb613d1608bb6dd3a930282 2026-07-04 official
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26 U.S.C. § 7342 - Penalty for refusal to permit entry or examination

Text

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.)