{"data":{"id":"us-ky/krs-393a.730","jurisdiction":"us-ky","citation":"KRS 393A.730","heading":"Interest and penalty for failure to act in timely manner.","body":"(1) A holder that fails to report, pay, or deliver property within the time prescribed by\nthis chapter shall pay to the administrator interest at the tax interest rate determined\nunder KRS 131.183 on the property or value of the property from the date the\nproperty should have been reported, paid, or delivered to the administrator until the\ndate reported, paid, or delivered.\n(2) Except as otherwise provided in KRS 393A.740 or 393A.750, the administrator\nmay require a holder that fails to report, pay, or deliver property within the time\nprescribed by this chapter to pay to the administrator, in addition to interest\nincluded under subsection (1) of this section, a civil penalty of two hundred dollars\n($200) for each day the duty is not performed, up to a cumulative maximum amount\nof five thousand dollars ($5,000).","path":["KRS Chapter 393A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=48170","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:59:25Z","sha256":"d6e9b4045c0ff64c9d94692fcd18bf02d5a5a680b870fc529b64376bf1971a9d","source_id":"us-ky","stale":false,"prev":"us-ky/krs-393a.720","next":"us-ky/krs-393a.740"},"notice":"GroundRules: Original legal text. Not legal advice."}