---
kind: "section"
citation: "26 U.S.C. § 7342"
title: "26"
title_heading: "Internal Revenue Code"
number: "7342"
heading: "Penalty for refusal to permit entry or examination"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7342"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter D — Miscellaneous Penalty and Forfeiture Provisions"
---

# §7342. Penalty for refusal to permit entry or examination


Any owner of any building or place, or [person](/usc/26/7701.md?p=a-1) having the agency or superintendence of the same, who refuses to admit any officer or [employee](/usc/26/7701.md?p=a-20) of the Treasury Department acting under the authority of [section 7606](/usc/26/7606.md) (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.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)