KRS 143.990: Penalty.

Any taxpayer who fails to file required returns or remit the tax due under this chapter or

who falsifies or alters a certificate or other form required under KRS 143.037 shall be

guilty of a misdemeanor and upon conviction therefor shall be fined an amount not to

exceed one thousand dollars ($1,000) or imprisoned for a period not to exceed six (6)

months, or both.