KRS 160.648: Penalty for failure to make returns or pay tax.

(1) Any person, individual, or corporation required by the provisions of KRS 160.605

to 160.611 to file any return or report or furnish any information requested under

the authority of KRS 160.605 to 160.611 who fails to file such return or report or

furnish such information on or before the date required shall pay a penalty in the

amount of ten dollars ($10) for each failure.

(2) Any person, individual, or corporation who fails to pay, on or before the due date,

any school tax authorized by KRS 160.605 to 160.611 and levied by the local board

of education shall pay a penalty of one percent (1%) per month of the amount of

such tax past due until paid.