{"data":{"id":"us-ky/krs-138.990","jurisdiction":"us-ky","citation":"KRS 138.990","heading":"Penalties.","body":"(1) Any person who violates any provision of KRS 138.140, 138.146, or 138.195 for\nwhich a specific penalty is not provided shall be guilty of a violation for the first\noffense; for each such subsequent offense, he shall be guilty of a Class A\nmisdemeanor. These penalties shall be in addition to the civil penalties provided by\nKRS 138.165, 138.185, and 138.205.\n(2) Any person who fails to supply the information required by KRS 138.195(8) shall\nbe guilty of a violation; for each subsequent offense, he shall be gu ilty of a Class B\nmisdemeanor. These penalties shall be in addition to any civil penalty provided by\nKRS 138.165, 138.185, and 138.205.\n(3) Any person violating KRS 138.195(10) or any regulations adopted thereunder shall\nbe guilty of a Class A misdemeanor.  This penalty shall be in addition to any civil\npenalty provided by KRS 138.165, 138.185, and 138.205.\n(4) Any person who makes a false entry upon any invoices or any record relating to the\npurchase, possession, transportation, or sale of cigarettes, and p resents any such\nfalse entry to the department or any of its agents with the intent to avoid any tax\nimposed by KRS 138.130 to 138.205, shall be guilty of a Class D felony.\n(5) Any person who shall counterfeit any cigarette tax evidence shall be guilty of a\nClass D felony.\n(6) Any person who sells, offers to sell, or uses counterfeit cigarette tax evidence,\naffixed or unaffixed, with the intention of evading any tax imposed by KRS\n138.130 to 138.205 shall be guilty of a Class D felony.\n(7) Any person who fa ils to remit gasoline or special fuel tax money to the state as\nprovided in KRS 138.280 is guilty of embezzlement of state funds. Embezzlement\nof state funds, for the first offense, shall be a Class A misdemeanor, and for the\nsecond offense, shall be a Class D felony.\n(8) Any person who violates any of the provisions of KRS 138.300 shall be guilty of a\nClass A misdemeanor. This penalty shall be in addition to the penalty provided in\nsubsection (7) of this section.\n(9) Any person who violates KRS 138.310 sha ll be guilty of a Class A misdemeanor.\nEach day or part of a day of doing business as a dealer without an uncanceled\nlicense shall be a separate offense.\n(10) (a) Any person who willfully and fraudulently gives a false statement as to the\ntotal and actual consideration paid for a motor vehicle under KRS 138.450\nshall be guilty of a Class D felony and shall be fined not less than two\nthousand dollars ($2,000) per offense.\n(b) Any person who violates any of the other provisions of KRS 138.460 to\n138.470 shall be fined not less than twenty -five dollars ($25) nor more than\none thousand dollars ($1,000) and if the offender is an individual, he shall be\nguilty of a Class A misdemeanor.\n(11) If any offender under the provisions of subsections (1) to (9) or (15) of this section\nis a corporation, the principal officer or the officer directly responsible for the\nviolation, or both, may be imprisoned as provided in those subsections.\n(12) Any person who violates any provision of KRS 138.354(1), whether or not his\npermit has been revoked, shall be guilty of a Class A misdemeanor.\n(13) Any person violating any provision of KRS 138.655 to 138.725 is guilty of a Class\nA misdemeanor.\n(14) In addition to the penalties provided in subsection (13) of this section, the motor\nvehicle or vehicles of any person violating any provision of KRS 138.720 shall be\nsubject to seizure by any officer duly authorized to enforce the provisions of KRS\n138.655 to 138.725.\n(15) Any person violating KRS 138.175 shall be guilty of a Class D felony.\n(16) Any person who intentionally evades payment of the tax imposed by KRS 138.460\nor 138.463 shall be liable for the taxes evaded, with applicable interest and\npenalties, and in addition shall be guilty of:\n(a) A Class B misdemeanor if the amount of tax evaded is two hundred fifty\ndollars ($250) or less; and\n(b) A Class A misdemeanor if the amount of tax evaded is greater than two\nhundred fifty dollars ($250).","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52833","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"5c2a7d0daad6da416478a3b54a9ba60c1eeb2d6d43a2d940517246b7c1238bef","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.889","next":"us-ky/krs-138.991"},"notice":"GroundRules: Original legal text. Not legal advice."}