{"data":{"id":"us-ky/krs-131.990","jurisdiction":"us-ky","citation":"KRS 131.990","heading":"Penalties.","body":"(1) (a) 1. Any person who violates the intentional unauthorized inspection\nprovisions of KRS 131.190(1) shall be fined not more than five hundred\ndollars ($500) or imprisoned for not more than six (6) months, or both.\n2. Any person who violates the provisions of KRS 131.190(1) by divulging\nconfidential taxpayer information shall be fined not more than one\nthousand dollars ($1,000) or imprisoned for not more than one (1) year,\nor both.\n3. Any person who violates the intentional unauthorized inspection\nprovisions of KRS 131.190(4) shall be fined not more than one thousand\ndollars ($1,000) or imprisoned for not more than one (1) year, or both.\n4. Any person who violates the provisions of KRS 131.190(4) by divulging\nconfidential taxpayer information shall be fined not more  than five\nthousand dollars ($5,000) or imprisoned for not more than five (5) years,\nor both.\n5. Any present secretary or employee of the Finance and Administration\nCabinet, commissioner or employee of the department, member of a\ncounty board of assessment  appeals, property valuation administrator or\nemployee, or any other person, who violates the provisions of KRS\n131.190(1) or (4) may, in addition to the penalties imposed under this\nsubsection, be disqualified and removed from office or employment.\n(b) This subsection does not apply to any person who divulges or otherwise\ndiscloses documents, data, or other information prohibited from divulgence or\ndisclosure pursuant to an order by a court of competent jurisdiction.\n(2) Any person who willfully fails to c omply with the rules and regulations\npromulgated by the department for the administration of delinquent tax collections\nshall be fined not less than twenty dollars ($20) nor more than one thousand dollars\n($1,000).\n(3) Any person who fails to do any act re quired or does any act forbidden by KRS\n131.210 shall be fined not less than ten dollars ($10) nor more than five hundred\ndollars ($500).\n(4) Any person who fails to comply with the provisions of KRS 131.155 shall, unless it\nis shown to the satisfaction of  the department that the failure is due to reasonable\ncause, pay a penalty of one -half of one percent (0.5%) of the amount that should\nhave been remitted under the provisions of KRS 131.155 for each failure to comply.\n(5) (a) Any person or financial instit ution that fails to comply with the provisions of\nKRS 131.672 and 131.674 within ninety (90) days after notification by the\ndepartment shall, unless the failure is due to reasonable cause as defined in\nKRS 131.010, be fined not less than one thousand dolla rs ($1,000) and no\nmore than five thousand dollars ($5,000) for each full month of\nnoncompliance. The fine shall begin on the first day of the month beginning\nafter the expiration of the ninety (90) days.\n(b) Any financial institution that fails or refuses to comply with the provisions of\nKRS 131.672 and 131.674 within one hundred twenty (120) days after the\nnotification by the department shall, unless the failure is due to reasonable\ncause as defined in KRS 13 1.010, forfeit its right to do business within the\nCommonwealth, unless and until the financial institution is in compliance.\nUpon notification by the department, the commissioner of the Department of\nFinancial Institutions shall, as applicable, revoke the  authority of the financial\ninstitution or its agents to do business in the Commonwealth.\n(6) Any taxpayer or tax return preparer who fails or refuses to comply with the\nprovisions of KRS 131.250 or an administrative regulation promulgated under KRS\n131.250 shall, unless it is shown to the satisfaction of the department that the failure\nis due to reasonable cause, pay a return processing fee of ten dollars ($10) for each\nreturn not filed as required.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49161","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:23Z","sha256":"ec8003d08dad57bf1b75eb2d0c01c58e3be3560f91b04a33a234f998a7a1780e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.676","next":"us-ky/krs-132.010"},"notice":"GroundRules: Original legal text. Not legal advice."}