{"data":{"id":"us-ky/krs-141.990","jurisdiction":"us-ky","citation":"KRS 141.990","heading":"Penalties.","body":"(1) Any individual, fiduciary, corporation, employer, or other person who violates any\nof the provisions of this chapter shall be subject to the uniform civil penalties\nimposed pursuant to KRS 131.180.\n(2) Every tax imposed by this chapter, and all increases, interest, and penalties thereon,\nshall become, from the time it is due and payable, a personal debt to the state from\nthe taxpayer or other person liable therefor.\n(3) In addition to the penalties herein prescribed, any taxpayer or employer, who\nwillfully fails to make a return or willfully makes a false return, or who willfully\nfails to pay taxes owing or collected, with intent to evade payment of the tax or\namount collected, or any part thereof, shall be guilty of a Class D felony.\n(4) Any person who will fully aids or assists in, or procures, counsels, or advises the\npreparation or presentation under, or in connection with any matter arising under\nthis chapter of a return, affidavit, claim, or other document, which is fraudulent or is\nfalse as to any mater ial matter, whether or not the falsity or fraud is with the\nknowledge or consent of the person authorized or required to present such return,\naffidavit, claim, or document, shall be guilty of a Class D felony.\n(5) A return for the purpose of this section s hall mean and include any return,\ndeclaration, or form prescribed by the department and required to be filed with the\ndepartment by the provisions of this chapter, or by the rules and regulations of the\ndepartment or by written request for information to the taxpayer by the department.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49203","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:35Z","sha256":"e4aae0c17ac7e6754a32c67ae01ba32f2dc2636f4599e715d2ad554204380b1f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.985","next":"us-ky/krs-142.010"},"notice":"GroundRules: Original legal text. Not legal advice."}