{"data":{"id":"us-ky/krs-143.990","jurisdiction":"us-ky","citation":"KRS 143.990","heading":"Penalty.","body":"Any taxpayer who fails to file required returns or remit the tax due under this chapter or\nwho falsifies or alters a certificate or other form required under KRS 143.037 shall be\nguilty of a misdemeanor and upon conviction therefor shall be fined an amount  not to\nexceed one thousand dollars ($1,000) or imprisoned for a period not to exceed six (6)\nmonths, or both.","path":["KRS Chapter 143"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29249","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"134317e51ff669a12d89cecf42de6c2d86c9d8084e6590e6e92d66ab18b4e166","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143.100","next":"us-ky/krs-143a.010"},"notice":"GroundRules: Original legal text. Not legal advice."}