Iirc its black abs plastic. It is hard to punch through but by no means impossible. This is where having a sharp hardened steel or stainless pick is handy. A standard screwdriver will be very difficult without alot of effort and cussing.
Older cars had less protection for the tank and are easier to punch through.
Of course siphoning is the more efficient way to do it to capture the most gas possible but if **** goes down, you need gas quick, and your siphon isnt there or isnt working your next best bet is to cut the main line on external pump tanks as mentioned above (and some internally mounted tanks), or punch a hole.
I recommend a trip to your local junk yard. Walk around and look under some of the cars there. Get an idea for the fuel system and its access points for getting fuel. Also practice punching or attempting to punch holes in a variety of tanks,, as they are already rendered useless when they are admitted to the yard.