26 U.S.C. § 7342 : US Code - Section 7342: Penalty for refusal to permit entry or examination

Search 26 U.S.C. § 7342 : US Code - Section 7342: Penalty for refusal to permit entry or examination

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.