{"data":{"id":"us-ky/krs-156.295","jurisdiction":"us-ky","citation":"KRS 156.295","heading":"Offenses -- Penalties.","body":"(1) Any officer or employee of a board or any other person who prevents, attempts to\nprevent, or obstructs an examination by the accountant made under KRS 156.265\nand 156.275 is guilty of a high misdemeanor and shall, upon indictment and\nconviction in the Circ uit Court of competent jurisdiction, be fined five hundred\ndollars ($500).\n(2) Any person who fails or refuses to permit the examination provided for in KRS\n156.285 or who interferes with such examination shall be fined not less than one\nhundred dollars ($ 100) or imprisoned in the county jail for not less than one (1)\nmonth nor more than twelve (12) months, or both. Each refusal shall constitute a\nseparate offense.\n(3) Any person who has custody of any books, accounts, reports, vouchers,\ncorrespondence, fil es, records, money, and property that the accountant is\nauthorized to examine under KRS 156.265 and 156.285 who fails or refuses when\ncalled upon by the committee for that purpose to permit the accountant to inspect\nany of such materials shall, upon convic tion in the Circuit Court of competent\njurisdiction, be fined not more than five hundred dollars ($500) and be subject to\nremoval as provided by law.\n(4) Any person who refuses to be sworn when required by the committee to be sworn\nfor the purpose mentioned in subsection (2) of KRS 156.285 shall be fined not more\nthan five hundred dollars ($500).\n(5) Any witness called by the committee under subsection (3) of KRS 156.285 who\nfails, without legal excuse, to attend or testify shall be fined not more than five\nhundred dollars ($500).","path":["KRS Chapter 156"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=3165","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:00Z","sha256":"deda782d6a9c2ded6b5fd47c234bbd17db5f582994fe2425d25e946c202db534","source_id":"us-ky","stale":false,"prev":"us-ky/krs-156.290","next":"us-ky/krs-156.300"},"notice":"GroundRules: Original legal text. Not legal advice."}