The interaction between a plasma and a solid surface is studied in a (1D-1V) kinetic approach using immersed boundary conditions and penalization to model the wall. Two solutions for the penalized wall region are investigated that either allow currents to flow within the material boundary or not. Essential kinetic aspects of sheath physics are recovered in both cases and their parametric dependencies investigated. Importantly, we show how the two approaches can be reconciled when accounting for relevant kinetic effects. Non-Maxwellian features of the ion and electron distribution functions are essential to capture the value of the potential drop in the sheath. These features lead to a sheath heat transmission factor for ions 60% larger than usually predicted and 35% for electrons. The role of collisions is discussed and means of incorporating minimally-relevant kinetic sheath physics in the gyrokinetic framework are discussed.