---
kind: "section"
citation: "26 U.S.C. § 6717"
title: "26"
title_heading: "Internal Revenue Code"
number: "6717"
heading: "Refusal of entry"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6717"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties"
  - "Subchapter B — Assessable Penalties"
  - "Part I — General Provisions"
---

# §6717. Refusal of entry

- (a) **In general—** In addition to any other penalty provided by law, any [person](/usc/26/7701.md?p=a-1) who refuses to admit entry or refuses to permit any other action by the [Secretary](/usc/26/7701.md?p=a-11-B) authorized by [section 4083(d)(1)](/usc/26/4083.md?p=d-1) shall pay a penalty of $1,000 for such refusal.
- (b) **Joint and several liability—**
  - (1) **In general—** If a penalty is imposed under this section on any business entity, each officer, [employee](/usc/26/7701.md?p=a-20), or agent of such entity or other contracting party who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such penalty.
  - (2) **Affiliated groups—** If a business entity described in [paragraph (1)](#b-1) is part of an affiliated group (as defined in [section 1504(a)](/usc/26/1504.md?p=a)), the parent [corporation](/usc/26/7701.md?p=a-3) of such entity shall be jointly and severally liable with such entity for the penalty imposed under this section.
- (c) **Reasonable cause exception—** No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

## Source credit

(Added Pub. L. 108–357, title VIII, § 859(a), Oct. 22, 2004, 118 Stat. 1617.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective Jan. 1, 2005, see section 859(c) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendment note under section 4083 of this title.