{"data":{"id":"us-ks/k.s.a.-79-4107","jurisdiction":"us-ks","citation":"K.S.A. 79-4107","heading":"Penalties for violations of act.","body":"(a) No person shall: (1) Fail to make a return or pay any tax provided in K.S.A. 79-4101 to 79-4105, and amendments thereto; (2) make a false or fraudulent return; (3) willfully violate any rules and regulations of the secretary of revenue for the enforcement and administration of those sections; (4) aid or abet another in attempting to evade the payment of any tax imposed by those sections; or (5) violate any other provision of those sections.\n(b) Violation of subsection (a) is punishable by a fine of not less than $100 or more than $1,000 or by imprisonment for not less than one or more than six months, or by both.","path":["Chapter 79.—TAXATION","Article 41.—LIQUOR ENFORCEMENT TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_041_0007.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:20Z","sha256":"8e07ddf0aa49d00bc29a8801f42694c8ed670030ba2df90bfeb2b81c70978740","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-4106","next":"us-ks/k.s.a.-79-4108"},"notice":"GroundRules: Original legal text. Not legal advice."}