KRS 138.889: Penalties.

(1) Any offender violating KRS 138.870 to 138.889 shall, in addition to paying the tax

imposed pursuant to KRS 138.872, pay a penalty equal to one hundred percent

(100%) of the tax due and interest at the tax interest rate as defined in KRS

131.010(6) on the p rincipal amount of the tax during the period in which the tax is

due and unpaid.

(2) (a) Any offender failing to affix the appropriate tax stamps, labels, or other tax

indicia to any marijuana or controlled substance as required by KRS 138.874

is guilty of a Class C felony and, upon conviction, may be punished as

provided in the Kentucky Penal Code. The penalty shall be cumulative to any

other penalty or crime. Jurisdiction and venue for prosecution of this crime

shall be in the Franklin Circuit Court.

(b) Notwithstanding any other provision of the criminal laws of this state, an

indictment may be found and filed upon any criminal offense specified in this

section within six (6) years after the commission of the offense.