Penalty for refusal to permit entry or examination
United States Code
Citation analytics
How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
Frequently CitedTop 15% most-cited · cited by 15 decisions
15
Citing decisions
6+
Courts citing
Citations by decade
1
8
3
2
1
1960s1970s1980s1990s2010s
Courts citing this statute
Most recently cited by10
- 2016Big Cats of Serenity Springs, Inc. v. Rhodes 10th Cir.
- 1998Department of Business & Professional Regulation v. Calder Race Course, Inc. Fla. Dist. Ct. App.
- 1992United States v. Ibarra 5th Cir.
- 1983Commonwealth v. Cadoret Mass. App. Ct.
- 1981United States v. Jamieson-McKames Pharmaceuticals, Inc. 8th Cir.
- 1980State v. Barnett La.
- 1975People v. Cioffi N.Y. Sup. Ct.
- 1973United States v. Litvin D.D.C.
- 1973United States v. Hart D. Del.
- 1972United States v. Ciaccio D. Md.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
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. (Source: (Aug. 16, 1954, ch. 736, 68A Stat. 872.))