CODIFICATION OF INTERNAL REVENUE LAWS (2) ENTRY AT NIGHT. -W hen such premises are open at night, such officers may enter them while so open, in the performance of their official duties. (b) PENALTr FOR REFrUSAL TO PERMIT ENTRY OR EXAMINATION.- Any owner of such building or place, or person having the agency or superintendence of the same, who refuses to admit such officer, or to suffer him to examine such article or articles, shall, for every such refusal, forfeit $500. (c) OHE PENALTrS. -I f any person shall- (1) FoRcuLE OBsTRUCTION OR HINDRANCE TO OFFICES.- Forcibly obstruct or hinder any collector, deputy collector, internal revenue agent, or inspector, in the execution of any power and authority vested in him by law, or (2) FoRcmiBL RESCUE OF SEIZED PRoPERrY.- Forcibly rescue or cause to be rescued any property, articles, or objects after the same shall have been seized by him, or shall attempt or endeavor so to do, the person so offending, excepting in cases otherwise provided for, shall, for every such offensefororfeit and pay the sum of $500, or double the value of the property so rescued, or be imprisoned for a term not exceeding two years, at the discretion of the court. SEC 3602. SEARCH WARRANTS The several judges of the district courts of the United States, and the United States commissioners, may, within their respective juris- dictions, issue a search warrant, authorizing any internal revenue officer to search any premises within the same, if such officer makes oath in writing that he has reason to believe, and does believe, that a fraud upon the revenue has been or is being committed upon or by the use of the said premises. (But see sections 3116 and 3117.) SEC. 3603. NOTICE REQUIRING RECORDS, STATEMENTS, AND SPECIAL RETURNS. Whenever in the judgment of the Commissioner necessary he may require any person, by notice served upon him, to make a return, render under oath such statements, or keep such records as the Com- missioner deems sufficient to show whether or not such person is liable to tax. SEC. 3604. RETURNS AS TO FORMATION, ETC, OF FOREIGN CORPORA- TIONS. (a) REQUIREMENT.- UTnder regulations prescribed by the Commis- sioner with the approval of the Secretary, any attorney, accountant, fiduciary, bank, trust company, financial institution, or other person, who aids, assists, counsels, or advises in, or with respect to, the for- mation, organization, or reorganization of any foreign corporation, shall within 30 days thereafter, file with the Commissioner a return. (b) FORM AND CONTENTS OF RETruN. - Such return shall be in such form, and shall set forth, under oath, in respect of each such corporation, to the full extent of the information within the posses- sion or knowledge or under the control of the person required to file the return, such information as the Commissioner with the approval of the Secretary prescribes by regulations as necessary for carrying out the provisions of the income tax laws. Nothing in this section shall be construed to require the divulging of privileged communica- tions between attorney and client. (c) PEALTY. - Any person required under subsection (a) to file a return, or to supply any information, who willfully fails to file such return, or supply such information, at the time or times required by law or regulations, shall, in lieu of other penalties provided by law for such offense, be guilty of a misdemeanor and, upon convic- tion thereof, be fined not more than $2,000, or imprisoned for not more than one year, or both. 436
�
