KRS 68.990: Penalties.

(1) Any outgoing county treasurer who fails for ten (10) days to comply with any of the

provisions of KRS 68.050 shall be fined not less than fifty (50) nor more than five

hundred dollars ($500).

(2) The fiscal court and each of its members who fails or refuse s to comply with any of

the provisions of KRS 68.080 shall be fined fifty dollars ($50) for each offense.

(3) Any county officer or member of a fiscal court who violates any of the provisions of

KRS 68.110(3) shall be fined not less than one hundred ($100) nor more than five

hundred dollars ($500), or imprisoned in the county jail for not less than one (1)

month nor more than twelve (12) months, or both.

(4) The fiscal court and each of its members who fails or refuses to implement a system

of uniform accounts as prescribed by the state local finance officer pursuant to KRS

68.210 shall be fined one hundred dollars ($100) for each offense.

(5) Any local government official who fails to submit a financial report requested by

the state local finance officer pu rsuant to KRS 68.210 shall, fifteen (15) days after

written notice of noncompliance by the state local finance officer, be fined two

hundred fifty dollars ($250) per day until compliance.

(6) Any county or state officer who knowingly violates any of the pr ovisions of KRS

68.250(4), 68.270, 68.280, 68.310, or 68.320 shall, in addition to the specific

liabilities imposed for violating any of the provisions of those sections, be guilty of

a misdemeanor and, upon conviction thereof, shall have his office declar ed vacant,

and may also be fined not more than five hundred dollars ($500) or imprisoned for

not more than ninety (90) days, or both.

(7) Any county officer who willfully violates any of the provisions of KRS 68.010,

68.020(4), 68.220 to 68.260, 68.290, 68 .300, or 68.360 shall be fined not less than

fifty (50) nor more than two hundred dollars ($200).

(8) Any person, including a corporation, who willfully fails to prepare or file a timely

return, account, or license application described in KRS 68.185, or w ho willfully

prepares or files a false or inaccurate return, account, or license application shall be

fined not more than one hundred dollars ($100).