{"data":{"id":"us-ky/krs-132.570","jurisdiction":"us-ky","citation":"KRS 132.570","heading":"Attempts to evade taxation -- Penalty.","body":"No person shall willfully make a false statement or resort to any device to evade taxation.\nAny person doing so shall be subject to three (3) times the amount of tax upon his\nproperty, to be recovered by the sheriff by action in the name of the Commonwealt h in\nthe county in which the property is liable for taxation, or by the Department of Revenue,\nwhen the taxes are payable to it, in the Franklin Circuit Court.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28293","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:24Z","sha256":"c45b90eef7704e0101fffd5eb7ba9c686c33abc043fcf3584037963fddbd0084","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.560","next":"us-ky/krs-132.580"},"notice":"GroundRules: Original legal text. Not legal advice."}