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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES · Subchapter B— Assessable Penalties · § 6717

§ 6717. Refusal of entry

219 words·~1 min read·/usc/title-26/section-6717

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(a)In general In addition to any other penalty provided by law, any person who refuses to admit entry or refuses to permit any other action by the Secretary authorized by section 4083(d)(1) shall pay a penalty of $1,000 for such refusal.
(b)Joint and several liability
(1)In general If a penalty is imposed under this section on any business entity, each officer, employee, or agent of such entity or other contracting party who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such penalty.
(2)Affiliated groups If a business entity described in paragraph
(1)is part of an affiliated group (as defined in section 1504(a)), the parent corporation of such entity shall be jointly and severally liable with such entity for the penalty imposed under this section.
(c)Reasonable cause exception No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.
(Added Pub. L. 108–357, title VIII, § 859(a), Oct. 22, 2004, 118 Stat. 1617.)
Connections1 cite this · traces to 1
3 references not yet in our index
  • Pub. L. 108–357, title VIII, § 859(a)
  • 118 Stat. 1617
  • section 859(c) of Pub. L. 108–357
Citation graph
cites case law
§ 6717
Refusal of entry
U.S.C.×1
Pub. L.Pub. L. 108–357, title VIII, § 859(a)
Stat.118 Stat. 1617
Pub. L.section 859(c) of Pub. L. 108–357
Cites 4Cited by 1 across 1 source
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