{"data":{"id":"us-ky/krs-138.991","jurisdiction":"us-ky","citation":"KRS 138.991","heading":"Penalties.","body":"(1) Any person who shall change or alter the date, name, gallonage or other information\nshown on any invoice used to support any claim for refund authorized in KRS\n138.341, 138.344, 138.445, 138.358, or 138.446 shall forfeit the right to such\nrefund.\n(2) Any person, firm or corporation who shall make any false statement in connection\nwith an application for the refund of any money, as provided in KRS 138.341,\n138.344, 138.445, 138.358, or 138.446 or who shall collect or cause to be repaid to\nhim or to any perso n any such taxes without being entitled to the same shall be\nfined not less than twenty -five dollars ($25) nor more than one thousand dollars\n($1,000).","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28834","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"b9f0618c1b863ad3d6ae9740a3431654ab80dc739c82cd7d03eae84a3461b485","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.990","next":"us-ky/krs-138.992"},"notice":"GroundRules: Original legal text. Not legal advice."}