---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch75/schD"
level: "subchapter"
label: "Subchapter D"
heading: "Miscellaneous Penalty and Forfeiture Provisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch75-schD"
sections_count: 5
---

# Subchapter D — Miscellaneous Penalty and Forfeiture Provisions

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 75 — Crimes, Other Offenses, and Forfeitures

## Sections

- [§7341. Penalty for sales to evade tax](/usc/26/7341.md)
- [§7342. Penalty for refusal to permit entry or examination](/usc/26/7342.md)
- [§7343. Definition of term “person”](/usc/26/7343.md)
- [§7344. Extended application of penalties relating to officers of the Treasury Department](/usc/26/7344.md)
- [§7345. Revocation or denial of passport in case of certain tax delinquencies](/usc/26/7345.md)