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.
(Aug. 16, 1954, ch. 736, 68A Stat. 872.)
Sections: Previous 7323 7324 7325 7326 7327 7328 7341 7342 7343 7344 7401 7402 7403 7404 7405 Next
Last modified: October 26, 2015