26 U.S. Code § 6717 - Refusal of entry

(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.)
Effective Date

Section effective Jan. 1, 2005, see section 859(c) ofPub. L. 108–357, set out as an Effective Date of 2004 Amendment note under section 4083 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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