27 CFR §46.273
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
If the dealer or another person in charge of the premises refuses to admit any appropriate TTB officer or prevents any appropriate TTB officer from examining the records or articles, the dealer may be liable for the penalties described in 26 U.S.C. 7342 or 7212.