Washington announced the measures on Monday, targeting the head of the national oil company and others accused of brokering oil sales.
It was the second wave of sanctions in less than a month since US President Donald Trump reinstated his "maximum pressure" policy on Tehran.
The sanctions were a "clear sign of the hostility of American policymakers towards the welfare, development, and happiness of the great people of Iran", said foreign ministry spokesman Esmaeil Baqaei.
In a statement, he called the measures a "wrongful, unjustified, illegitimate act that violates the human rights of the Iranian people", and held Washington responsible.
Since returning to the White House in January, Trump has called for dialogue with Iran, saying he wants it to be a "great and successful country".
On Monday, Iranian Foreign Minister Abbas Araghchi dismissed the possibility of direct negotiations with Washington on his country's nuclear programme under "pressure, threat or sanctions".
During Trump's first term, which ended in 2021, Washington withdrew from the landmark 2015 deal that imposed curbs on Iran's nuclear programme in return for sanctions relief.
After the Trump administration reimposed sanctions in 2018, Tehran gradually rolled back its nuclear commitments.
Iran held fresh nuclear talks on Monday with Britain, France and Germany following renewed engagement in November.
Iranian Deputy Foreign Minister Kazem Gharibabadi said Tuesday that another round of talks with the Europeans was expected within three weeks.
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