KRS 156.295: Offenses -- Penalties.

(1) Any officer or employee of a board or any other person who prevents, attempts to

prevent, or obstructs an examination by the accountant made under KRS 156.265

and 156.275 is guilty of a high misdemeanor and shall, upon indictment and

conviction in the Circ uit Court of competent jurisdiction, be fined five hundred

dollars ($500).

(2) Any person who fails or refuses to permit the examination provided for in KRS

156.285 or who interferes with such examination shall be fined not less than one

hundred dollars ($ 100) or imprisoned in the county jail for not less than one (1)

month nor more than twelve (12) months, or both. Each refusal shall constitute a

separate offense.

(3) Any person who has custody of any books, accounts, reports, vouchers,

correspondence, fil es, records, money, and property that the accountant is

authorized to examine under KRS 156.265 and 156.285 who fails or refuses when

called upon by the committee for that purpose to permit the accountant to inspect

any of such materials shall, upon convic tion in the Circuit Court of competent

jurisdiction, be fined not more than five hundred dollars ($500) and be subject to

removal as provided by law.

(4) Any person who refuses to be sworn when required by the committee to be sworn

for the purpose mentioned in subsection (2) of KRS 156.285 shall be fined not more

than five hundred dollars ($500).

(5) Any witness called by the committee under subsection (3) of KRS 156.285 who

fails, without legal excuse, to attend or testify shall be fined not more than five

hundred dollars ($500).