KRS 17.990: Penalties.

(1) Any person who violates any of the provisions of KRS 17.320 to 17.340 shall

be fined not less than fifty dollars ($50) nor more than five hundred dollars

($500).

(2) Any public official or employee who knowingly or intentionally makes, or

causes to be made, a false return of information to the department shall be

punished by confinement in jail for not more than ninety (90) days, by a fine not

exceeding five hundred dollars ($500), or both.

(3) Any person who violates KRS 17.545(2) shall be guilty of a Class A

misdemeanor.