{"data":{"id":"us-ky/krs-139.990","jurisdiction":"us-ky","citation":"KRS 139.990","heading":"Criminal penalties.","body":"(1) Any person who executes:\n(a) A resale certificate for property in accordance with KRS  139.270 knowing\nat the time of purchase that such property is not to be resold by him in the\nregular course of business, for the purpose of evading the tax imposed\nunder this chapter;\n(b) An  exemption certificate, agriculture exemption license number, or a\nStreamlined Sales and Use Tax Agreement Certificate of Exemption for\nproperty in accordance with KRS  139.270, knowing at the time of the\npurchase that he is not engaged in an occupation that would entitle him to\nexemption status or any person who does not intend to use the property\nin the prescribed manner; or\n(c) A  direct pay authorization for property not in accordance with an\nadministrative regulation promulgated by the department governing direct\npay authorizations;\nshall be guilty of a Class B misdemeanor.\n(2) A person who engages in business as a seller in this state without a permit or\npermits as required by this chapter or after a permit has been suspended, and\neach officer of any corporation which is so engaged in business, shall be guilty\nof a Class B misdemeanor.\n(3) Any  person who violates any of the provisions of KRS  139.220, 139.380, or\n139.700 shall be guilty of a Class B misdemeanor.\n(4) Any person who violates any of the regulations promulgated by the department\nshall be guilty of a Class B misdemeanor.\n(5) Any  person, business, or motion picture production company  falsifying\nexpenditure reports, applications, or any other statements made in securing the\ntax credit afforded by KRS  139.538 shall be guilty of a Class D felony. Such\nmotion picture production companies shall be denied any tax credit to which\nthey would otherwise be entitled, and shall be prohibited from applying for any\nfuture credit afforded by KRS 139.538.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52087","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"cf7be101779668d348e793e129af0c10ce5a66dcb1733f88708fa33cac8d03e7","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.980","next":"us-ky/krs-13a.010"},"notice":"GroundRules: Original legal text. Not legal advice."}