{"data":{"id":"us-ky/krs-138.889","jurisdiction":"us-ky","citation":"KRS 138.889","heading":"Penalties.","body":"(1) Any offender violating KRS 138.870 to 138.889 shall, in addition to paying the tax\nimposed pursuant to KRS 138.872, pay a penalty equal to one hundred percent\n(100%) of the tax due and interest at the tax interest rate as defined in KRS\n131.010(6) on the p rincipal amount of the tax during the period in which the tax is\ndue and unpaid.\n(2) (a) Any offender failing to affix the appropriate tax stamps, labels, or other tax\nindicia to any marijuana or controlled substance as required by KRS 138.874\nis guilty of  a Class C felony and, upon conviction, may be punished as\nprovided in the Kentucky Penal Code. The penalty shall be cumulative to any\nother penalty or crime. Jurisdiction and venue for prosecution of this crime\nshall be in the Franklin Circuit Court.\n(b) Notwithstanding any other provision of the criminal laws of this state, an\nindictment may be found and filed upon any criminal offense specified in this\nsection within six (6) years after the commission of the offense.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28832","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"adab8e623804ab4e6779104c0551fd03dfc01aa5ce1c4bb145f108efc4d603e2","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.888","next":"us-ky/krs-138.990"},"notice":"GroundRules: Original legal text. Not legal advice."}