KRS 43.990: Penalties.

(1) Any officer, employee, or contractor who prevents, attempts to prevent, or obstructs

an audit, examination, or review by the Auditor or his or her agents, under the

provisions of this chapter, into his or her official conduct, or the conduct or

condition of the office in his or her charge or with which he or she is connected is

guilty of a high misdemeanor, and, upon conviction on indictment in the Franklin

Circuit Court, shall be fined five hundred dollars ($500) and removed by the

Governor. Any person, ot her than an officer, who prevents, attempts to prevent or

obstructs such an examination shall be fined one thousand dollars ($1,000).

(2) If the Auditor fails or refuses without good cause to perform the duties imposed

upon him or her by KRS 43.060, he or she shall be fined not less than two hundred

and fifty dollars ($250) nor more than one thousand dollars ($1,000) for each

offense.

(3) Any county officer who prevents, attempts to prevent or obstructs an examination

by the Auditor, under KRS 43.070, into his official conduct, or the conduct or

condition of the office in his charge or with which he is connected, is guilty of a

high misdemeanor, and shall, upon indictment and conviction in the Franklin

Circuit Court, be fined five hundred dollars ($500). Any person, other than a county

officer, who prevents, attempts to prevent or obstructs such an examination shall be

fined one thousand dollars ($1,000).

(4) Any officer or other person who fails or refuses to permit the access and

examination provided for in KRS 43.080, 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 by an officer or other person shall constitute a separate offense.

(5) Any person who has custody of any papers, books or records of an asylum, prison,

institution for the intellectually disabled or eleemosynary institution or public

works, other than a state agency, that the Aud itor and his or her agents are

authorized to audit, examine, or review under this chapter who fails or refuses,

when called upon by the Auditor or his or her agents for that purpose, to permit him

or her to inspect any of such papers, books or records, sha ll, upon conviction on

indictment in the Franklin Circuit Court, be fined not more than five hundred

dollars ($500) and be subject to removal by the Governor.

(6) Any person who refuses to be sworn when required to be sworn for the purpose

mentioned in KRS 43.080(3) shall be fined not more than one hundred dollars

($100).

(7) Any witness called pursuant to KRS 43.080(4) who fails, without legal excuse, to

attend or testify shall be fined not more than two hundred and fifty dollars ($250).