KRS 139.990: Criminal penalties.

(1) Any person who executes:

(a) A resale certificate for property in accordance with KRS 139.270 knowing

at the time of purchase that such property is not to be resold by him in the

regular course of business, for the purpose of evading the tax imposed

under this chapter;

(b) An exemption certificate, agriculture exemption license number, or a

Streamlined Sales and Use Tax Agreement Certificate of Exemption for

property in accordance with KRS 139.270, knowing at the time of the

purchase that he is not engaged in an occupation that would entitle him to

exemption status or any person who does not intend to use the property

in the prescribed manner; or

(c) A direct pay authorization for property not in accordance with an

administrative regulation promulgated by the department governing direct

pay authorizations;

shall be guilty of a Class B misdemeanor.

(2) A person who engages in business as a seller in this state without a permit or

permits as required by this chapter or after a permit has been suspended, and

each officer of any corporation which is so engaged in business, shall be guilty

of a Class B misdemeanor.

(3) Any person who violates any of the provisions of KRS 139.220, 139.380, or

139.700 shall be guilty of a Class B misdemeanor.

(4) Any person who violates any of the regulations promulgated by the department

shall be guilty of a Class B misdemeanor.

(5) Any person, business, or motion picture production company falsifying

expenditure reports, applications, or any other statements made in securing the

tax credit afforded by KRS 139.538 shall be guilty of a Class D felony. Such

motion picture production companies shall be denied any tax credit to which

they would otherwise be entitled, and shall be prohibited from applying for any

future credit afforded by KRS 139.538.