KRS 136.980: Penalty for delinquency in payment.

If any tax imposed by KRS 136.330 to 136.395, 299.530 and 304.4-030, whether assessed

by the department, or the taxpayer, or any installment or portion of any tax is not paid on

or before the date prescribed for its payment, there shall be collected intere st upon the

unpaid amount at the tax interest rate as defined in KRS 131.010(6) from the date

prescribed for its payment until payment is actually made to the department.