Whoever fails to comply with any duty imposed upon him by section 6018, 6036 (in the case of an executor), or 6075(a), or, having in his possession or control any record, file, or paper, containing or supposed to contain any information concerning the estate of the decedent, or, having in his possession or control any property comprised in the gross estate of the decedent, fails to exhibit the same upon request to the Secretary who desires to examine the same in the performance of his duties under chapter 11 (relating to estate taxes), shall be liable to a penalty of not exceeding $500, to be recovered, with costs of suit, in a civil action in the name of the United States.
Structure US Code
Title 26— INTERNAL REVENUE CODE
Subtitle F— Procedure and Administration
CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES
§ 7261. Representation that retailers’ excise tax is excluded from price of article
§ 7262. Violation of occupational tax laws relating to wagering—failure to pay special tax
§ 7268. Possession with intent to sell in fraud of law or to evade tax
§ 7269. Failure to produce records
§ 7271. Penalties for offenses relating to stamps
§ 7272. Penalty for failure to register or reregister
§ 7273. Penalties for offenses relating to special taxes
§ 7275. Penalty for offenses relating to certain airline tickets and advertising