{"data":{"id":"us-ky/krs-133.990","jurisdiction":"us-ky","citation":"KRS 133.990","heading":"Penalties.","body":"(1) The failure of any member to be in attendance promptly on the days fixed for the\nsessions of the county board of assessment appeals without reasonable excuse shall\nsubject him to a fine of not exceeding twenty-five dollars ($25).\n(2) Any county clerk who f ails to make out, for the use of the sheriff or collector, the\nbook or books of tax bills and stubs provided in KRS 133.220, and deliver same to\nthe sheriff or collector on or before September 15 of each year, shall pay a penalty\nof ten dollars ($10) for e ach day's delay which must be deducted by the Department\nof Revenue from such sum, or sums, as may be due, or become due from the\nCommonwealth for official duties, and the date of the receipt required to be signed\nby the sheriff or collector by the provisi ons of KRS 133.220 shall be prima facie\nevidence of the delivery of same.\n(3) Any county clerk who, without reasonable excuse, fails to return to the Department\nof Revenue copies of any books, papers, or records required by it in the manner and\nat the time  prescribed by law, shall, upon conviction, be fined not less than ten\ndollars ($10) nor more than one hundred dollars ($100) for each offense.","path":["KRS Chapter 133"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28363","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"7b7fab2c5ab7b7d8b106437a2d1f7630852b190abb8d9925185853f52d5f4661","source_id":"us-ky","stale":false,"prev":"us-ky/krs-133.250","next":"us-ky/krs-134.010"},"notice":"GroundRules: Original legal text. Not legal advice."}