{"data":{"id":"us-ky/krs-341.262","jurisdiction":"us-ky","citation":"KRS 341.262","heading":"Penalties for failure to file reports.","body":"(1) Any employing unit failing to make and file reports required under this chapter on\nor before the due date of such reports shall be subject, in addition to any other\npenalty provisions in this chapter to a penalty of twenty-five dollars ($25) for failure\nto file such reports. Failure to file such reports by the last day of the month\nfollowing the due date shall result in an additional penalty of fifty dollars ($50)\nbeing imposed upon the employing unit.\n(2) The penalties provided for in subsection (1) of thi s section apply to the first failure\nof an employing unit to timely make and file required reports during a calendar\nyear. If during the same calendar year the employing unit is again untimely in the\nmaking and filing of a like report, the employing unit s hall be subject to the\npenalties provided for in subsection (1) of this section plus an additional penalty of\none hundred dollars ($100).\n(3) The penalties provided for in subsections (1) and (2) of this section shall be\ncollected in the same manner as provided for in KRS 341.300 and shall be paid into\nthe same fund.","path":["KRS Chapter 341"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=32271","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:28Z","sha256":"ff2fb1589aa6d8a68fa8fb6ac649447a9f7a16db50bebc6a0e7034e131669b0e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-341.260","next":"us-ky/krs-341.263"},"notice":"GroundRules: Original legal text. Not legal advice."}