{"data":{"id":"us-ky/krs-138.540","jurisdiction":"us-ky","citation":"KRS 138.540","heading":"Civil penalties for violation of KRS 138.510 to 138.530.","body":"Any person who violates any provision of KRS 138.510 to 138.530 shall be subject to the\nuniform civil penalties imposed pursuant to KRS 131.180 and interest at the tax interest\nrate as defined in KRS 131.010(6).","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28768","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:30Z","sha256":"abe0d4d85b8699cb73d8f446852ddb5725538eed9332c6a661fd44d992826172","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.530","next":"us-ky/krs-138.550"},"notice":"GroundRules: Original legal text. Not legal advice."}