KRS 138.991: Penalties.

(1) Any person who shall change or alter the date, name, gallonage or other information

shown on any invoice used to support any claim for refund authorized in KRS

138.341, 138.344, 138.445, 138.358, or 138.446 shall forfeit the right to such

refund.

(2) Any person, firm or corporation who shall make any false statement in connection

with an application for the refund of any money, as provided in KRS 138.341,

138.344, 138.445, 138.358, or 138.446 or who shall collect or cause to be repaid to

him or to any perso n any such taxes without being entitled to the same shall be

fined not less than twenty -five dollars ($25) nor more than one thousand dollars

($1,000).