KRS 143A.991: Penalties.

(1) Any taxpayer who fails to file required returns and remit the tax due under this

chapter shall be guilty of a misdemeanor and upon conviction therefor shall be fined

an amount not less than ten dollars ($10) nor more than one hundred dollars ($100),

or imp risoned for a period not to exceed thirty (30) days, or both such fine and

imprisonment.

(2) Any taxpayer, including any officer of a corporation, who engages in the severing

and/or processing of natural resources in this state or sells or uses natural re sources

so severed or processed without obtaining a certificate of registration or after a

certificate of registration has been suspended or revoked, shall be guilty of a

misdemeanor and upon conviction therefor, shall be fined an amount not less than

one hundred dollars ($100) nor more than one thousand dollars ($1,000) or

imprisoned for a period not to exceed six (6) months, or both such fine and

imprisonment.