KRS 133.990: Penalties.

(1) The failure of any member to be in attendance promptly on the days fixed for the

sessions of the county board of assessment appeals without reasonable excuse shall

subject him to a fine of not exceeding twenty-five dollars ($25).

(2) Any county clerk who f ails to make out, for the use of the sheriff or collector, the

book or books of tax bills and stubs provided in KRS 133.220, and deliver same to

the sheriff or collector on or before September 15 of each year, shall pay a penalty

of ten dollars ($10) for e ach day's delay which must be deducted by the Department

of Revenue from such sum, or sums, as may be due, or become due from the

Commonwealth for official duties, and the date of the receipt required to be signed

by the sheriff or collector by the provisi ons of KRS 133.220 shall be prima facie

evidence of the delivery of same.

(3) Any county clerk who, without reasonable excuse, fails to return to the Department

of Revenue copies of any books, papers, or records required by it in the manner and

at the time prescribed by law, shall, upon conviction, be fined not less than ten

dollars ($10) nor more than one hundred dollars ($100) for each offense.