KRS 341.262: Penalties for failure to file reports.

(1) Any employing unit failing to make and file reports required under this chapter on

or before the due date of such reports shall be subject, in addition to any other

penalty provisions in this chapter to a penalty of twenty-five dollars ($25) for failure

to file such reports. Failure to file such reports by the last day of the month

following the due date shall result in an additional penalty of fifty dollars ($50)

being imposed upon the employing unit.

(2) The penalties provided for in subsection (1) of thi s section apply to the first failure

of an employing unit to timely make and file required reports during a calendar

year. If during the same calendar year the employing unit is again untimely in the

making and filing of a like report, the employing unit s hall be subject to the

penalties provided for in subsection (1) of this section plus an additional penalty of

one hundred dollars ($100).

(3) The penalties provided for in subsections (1) and (2) of this section shall be

collected in the same manner as provided for in KRS 341.300 and shall be paid into

the same fund.