KRS 160.6157: Penalty provisions applicable to taxes levied by school districts -- Penalty

imposed for erroneous billing.

(1) The uniform penalty provisions of KRS 131.180 shall apply to all taxes levied by

school districts pursuant to KRS 160.613 and 160.614.

(2) In addition to the penalties provided by KRS 131.180 and the taxes imposed under

KRS 160.613 and 160.614, any utility service provider that erroneously bills

customers after being notified of the error by the department shall be subject to a

penalty of tw enty-five dollars ($25) per subsequent error, not to exceed ten

thousand dollars ($10,000) per month.