26 USC § 7342 - Penalty for refusal to permit entry or examination

---
identifier: "/us/usc/t26/s7342"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7342 - Penalty for refusal to permit entry or examination"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7342"
section_name: "Penalty for refusal to permit entry or examination"
chapter_number: 75
chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
subchapter_number: "D"
subchapter_name: "Miscellaneous Penalty and Forfeiture Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 872.)"
---


# § 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.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 872.)