{"data":{"id":"us-ky/krs-160.648","jurisdiction":"us-ky","citation":"KRS 160.648","heading":"Penalty for failure to make returns or pay tax.","body":"(1) Any person, individual, or corporation required by the provisions of KRS 160.605\nto 160.611 to file any return or report or furnish any information requested under\nthe authority of KRS 160.605 to 160.611 who fails to file such return or report or\nfurnish such information on or before the date required shall pay a penalty in the\namount of ten dollars ($10) for each failure.\n(2) Any person, individual, or corporation who fails to pay, on or before the due date,\nany school tax authorized by KRS 160.605 to 160.611 and levied by the local board\nof education shall pay a penalty of one percent (1%) per month of the amount of\nsuch tax past due until paid.","path":["KRS Chapter 160"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56967","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:09Z","sha256":"b5867465af47eb601ff1c4ba7770abbe703a28917cb77ef37398b0ea53c06848","source_id":"us-ky","stale":false,"prev":"us-ky/krs-160.646","next":"us-ky/krs-160.700"},"notice":"GroundRules: Original legal text. Not legal advice."}