{"data":{"id":"us-ky/krs-143a.991","jurisdiction":"us-ky","citation":"KRS 143A.991","heading":"Penalties.","body":"(1) Any taxpayer who fails to file required returns and remit the tax due under this\nchapter shall be guilty of a misdemeanor and upon conviction therefor shall be fined\nan amount not less than ten dollars ($10) nor more than one hundred dollars ($100),\nor imp risoned for a period not to exceed thirty (30) days, or both such fine and\nimprisonment.\n(2) Any taxpayer, including any officer of a corporation, who engages in the severing\nand/or processing of natural resources in this state or sells or uses natural re sources\nso severed or processed without obtaining a certificate of registration or after a\ncertificate of registration has been suspended or revoked, shall be guilty of a\nmisdemeanor and upon conviction therefor, shall be fined an amount not less than\none hundred dollars ($100) nor more than one thousand dollars ($1,000) or\nimprisoned for a period not to exceed six (6) months, or both such fine and\nimprisonment.","path":["KRS Chapter 143A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29270","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:37Z","sha256":"a599df8aebdf021a42d99b3d0eee2bd1502c680c7c87eca1b0a08007b1accce2","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143a.990","next":"us-ky/krs-144.110"},"notice":"GroundRules: Original legal text. Not legal advice."}