KRS 132.990: Penalties.

(1) Any person who willfully fails to supply the property valuation administrator or the

Department of Revenue with a complete list of his property and such facts with

regard thereto as may be required or who violates any of the provisions of KRS

132.570 shall be fined not more than five hundred dollars ($500).

(2) Any property valuation administrator who willfully fails or neglects to perform any

duty legally imposed upon him shall be fined not more than five hundred dollars

($500) for each offense.

(3) Any county clerk who willfully fails or neglects to perform any duty required of him

by KRS 132.480 shall be fined not more than fifty dollars ($50) for each offense.

(4) Any person who willfully falsifies application for exemption or who fails to notify

the pro perty valuation administrator of any changes in qualifying requirements

under the provision of KRS 132.810 shall be fined not more than five hundred

dollars ($500).