{"data":{"id":"us-ky/krs-138.886","jurisdiction":"us-ky","citation":"KRS 138.886","heading":"Prohibition against use of information in criminal cases -- Penalty --","body":"Publication of statistics not barred.\n(1) The provisions of KRS 138.870 to 138.889 shall not inculpate any person or\notherwise cause any person to incriminate himself in violation of his constitutional\nrights and, notwithstanding the exceptions provided in KRS 131.190 or any other\nlaw, neither the Department of Revenue nor any public employee may reveal facts\ncontained in any report required by KRS 138.870 to 138.889, nor shall any\ninformation contained in any report filed pursuant to KRS 138.870 to 138.889 be\nused against an offender in any criminal proceeding, except in connection with a\nproceeding involving the tax, penalty, or interest due under KRS 138.872 and\n138.889, unless th e information is independently obtained. Further, possession of\nany tax stamp, label, or other tax indicia evidencing payment of tax pursuant to\nKRS 138.874 shall not be used against any person in any criminal proceeding.\n(2) Any person violating this section shall be guilty of a Class B misdemeanor.\n(3) This section shall not prohibit the Department of Revenue from publishing statistics\nthat do not disclose the identity of offenders or the contents of particular returns or\nreports.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28830","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"deefbe43ff99784151cb6d1cd299fe21f56c21c3b7aa7b455cd3f9826bb76119","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.885","next":"us-ky/krs-138.888"},"notice":"GroundRules: Original legal text. Not legal advice."}