KRS 132.570: Attempts to evade taxation -- Penalty.

No person shall willfully make a false statement or resort to any device to evade taxation.

Any person doing so shall be subject to three (3) times the amount of tax upon his

property, to be recovered by the sheriff by action in the name of the Commonwealt h in

the county in which the property is liable for taxation, or by the Department of Revenue,

when the taxes are payable to it, in the Franklin Circuit Court.