Lyle,
In short, No. ACLs have only a permit and deny function and will not nor cannot return a packet to it's source, unless this source is connected to this router directly, where in you you could implement PBR (Policy Based Routing) to redirect this packet to a New (determined by you) next-hop address. This would not rewrite the destination address to be your source so you'd need some type of software (Sniffer) to allow packets not destined to it to be accepted. ACLs, if denying traffic can send ICMP (Administratively prohibited, or other) back to the host saying that the packet got dropped as well.
Hope this helps you,
Don