§7342. Penalty for refusal to permit entry or examination — Inbound Citations

Citations to 26 U.S.C. § 7342 as a whole

• 26 U.S.C. § 4083(d)(3)(A)

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  (A) The penalty provided by section 7342 shall apply to any refusal to admit entry or other refusal to permit an action by the Secretary authorized by paragraph (1), except that section 7342 shall be applied by substituting “$1,000” for “$500” for each such refusal.