26 U.S.C. § 6717
Refusal of entry
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6717, Refusal of entry, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464293
- Permanent ID
ys:prov:464293@1- SHA-256
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Full text
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.
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.
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.
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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- American Jobs Creation Act of 2004