{"data":{"id":"us-ky/krs-134.990","jurisdiction":"us-ky","citation":"KRS 134.990","heading":"Penalties.","body":"(1) Any sheriff who fails to make his or her annual settlement available as required by\nKRS 134.192, or who fails to remit any amounts which are due to the taxing\ndistricts as required by law, shall be subject to indictment in his or her county of\nresidence, a nd upon conviction shall be fined not less than five hundred dollars\n($500) nor more than five thousand dollars ($5,000).\n(2) Any sheriff who violates KRS 134.160(5) shall be fined not less than one hundred\ndollars ($100) nor more than five hundred dollars ($500) for each offense.\n(3) Any sheriff who fails to maintain accurate records of ad valorem taxes collected, or\nwho fails to collect taxes due that were collectable shall be held liable on his or her\nbond for the amount of the tax, penalties, interest, and costs due, plus a thirty\npercent (30%) penalty thereon. Action shall be brought in the Circuit Court of the\ncounty in which the tax is due, on motion of the county attorney or department on\nbehalf of the state. All actions shall be prosecuted by the co unty attorney, who shall\nbe entitled to retain the penalty recovered for services rendered if all amounts\notherwise due are recovered and paid to the taxing jurisdictions entitled to receive\nthose amounts.\n(4) Any outgoing sheriff who fails for ten (10) da ys to comply with KRS 134.215 shall\nbe fined not less than fifty dollars ($50) nor more than five hundred dollars ($500),\nand be liable on his or her bond for any default.\n(5) In addition to the penalty imposed by KRS 134.191, any sheriff who fails to repo rt\nas required in KRS 134.191 shall be fined not less than one hundred dollars ($100)\nnor more than five hundred dollars ($500).\n(6) Any person who is required to register with the department pursuant to KRS\n134.129 who fails to register shall be fined not  less than ten dollars ($10) or more\nthan five hundred dollars ($500) for each certificate of delinquency purchased while\nthe person was not registered but should have been.\n(7) Any person who willfully fails to comply with any administrative regulation\npromulgated under KRS 134.547(3) shall be fined not less than twenty dollars ($20)\nnor more than one thousand dollars ($1,000).\n(8) Any county attorney who contracts with the department to collect certificates of\ndelinquency and personal property certificate s of delinquency who fails to send the\nnotices required by KRS 134.504(4) shall be fined not less than ten dollars ($10)\nnor more than one hundred dollars ($100) for each notice that he or she fails to\nsend.\n(9) Any sheriff who fails to keep his or her boo ks in an intelligible manner and\naccording to the form prescribed by the department, or to make the entries required\nby law, shall be fined not less than fifty dollars ($50) nor more than two hundred\ndollars ($200) for each offense.\n(10) Any third -party pu rchaser who attempts to circumvent the fairness of the sale\nprocess established pursuant to KRS 134.128 by involving multiple entities or\nindividuals in the bidding process at the annual sale:\n(a) Shall be guilty of a Class A misdemeanor;\n(b) May have the registration required by KRS 134.129 revoked; and\n(c) May be prohibited from participating in future sales of priority certificates of\ndelinquency.\nThe county attorney and the Attorney General shall have concurrent jurisdiction for\nthe investigation and prosecution of offenses under this section.\n(11) (a) Any third-party purchaser who knowingly:\n1. Demands costs or fees in excess of those permitted by KRS 134.452;\n2. Fails to send notices as required by KRS 134.490, or to include in the\nnotices the information required by KRS 134.490; or\n3. Fails to provide revised contact information as required by KRS\n134.490;\nshall be subject to a fine of not less than one hundred dollars ($100) nor more\nthan two hundred fifty dollars ($250) for the first offense, and for the second\nand any subsequent offenses, shall be fined not less than two hundred fifty\ndollars ($250) nor more than five hundred dollars ($500).\n(b) As used in thi s subsection, \"knowingly\" has the same meaning as in KRS\n501.020.\n(12) Any person who fails to do an act required, or does an act forbidden, by any\nprovision of this chapter for which no other penalty is provided shall be fined not\nless than ten dollars ($10) nor more than five hundred dollars ($500).","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28467","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:26Z","sha256":"1c56e0eeec83b0bfc8749f2a731cb8ab76ce3b9c7b5b753add6f4bbbf621a56a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.830","next":"us-ky/krs-135.010"},"notice":"GroundRules: Original legal text. Not legal advice."}