KRS 138.992: Penalty for unauthorized use of gasoline or special fuels.

Any person who knowingly uses gasoline or special fuels, the tax on which is subject to

refund or credit, for any purpose other than as provided in KRS 138.341, 138.344,

138.445, 138.358, or 138.446, shall be fined not less than one hundred (100) nor more

than five hundred dollars ($500), or imprisoned not exceeding one (1) year, or both so

fined and imprisoned.