KRS 138.300: Duty to make returns, pay tax, and keep and permit examination of

records for tax purposes.

No dealer or other person shall fail or refuse to make the returns and pay the tax

prescribed by KRS 138.220 to 138.280, or refuse to permit the Department of Revenue or

its representatives appointed by the commissioner of the Department of Revenue in

writing to examine his records, papers, files and equipment pertaining to the taxable

business. No person shall make an incomplete, false or fraudulent return, or do or attempt

to do anything to avoid a full disclosure of the amount of business done or to avoid the

payment of the whole or any part of the tax or penalties due. No person shall fail to keep

and preserve records of gasoline and special fuel manufactured , transported, received,

used, sold or delivered or to make reports as required by KRS 138.230 to 138.280.