{"data":{"id":"us-ky/krs-43.990","jurisdiction":"us-ky","citation":"KRS 43.990","heading":"Penalties.","body":"(1) Any officer, employee, or contractor who prevents, attempts to prevent, or obstructs\nan audit, examination, or review by the Auditor or his or her agents, under the\nprovisions of this chapter, into his or her official conduct, or the conduct or\ncondition of the office in his or her charge or with which he or she is connected is\nguilty of a high misdemeanor, and, upon conviction on indictment in the Franklin\nCircuit Court, shall be fined five hundred dollars ($500) and removed by the\nGovernor. Any person, ot her than an officer, who prevents, attempts to prevent or\nobstructs such an examination shall be fined one thousand dollars ($1,000).\n(2) If the Auditor fails or refuses without good cause to perform the duties imposed\nupon him or her by KRS 43.060, he or she shall be fined not less than two hundred\nand fifty dollars ($250) nor more than one thousand dollars ($1,000) for each\noffense.\n(3) Any county officer who prevents, attempts to prevent or obstructs an examination\nby the Auditor, under KRS 43.070, into his official conduct, or the conduct or\ncondition of the office in his charge or with which he is connected, is guilty of a\nhigh misdemeanor, and shall, upon indictment and conviction in the Franklin\nCircuit Court, be fined five hundred dollars ($500). Any person, other than a county\nofficer, who prevents, attempts to prevent or obstructs such an examination shall be\nfined one thousand dollars ($1,000).\n(4) Any officer or other person who fails or refuses to permit the access and\nexamination provided for in KRS 43.080, or who interferes with such examination,\nshall be fined not less than one hundred dollars ($100), or imprisoned in the county\njail for not less than one (1) month nor more than twelve (12) months, or both. Each\nrefusal by an officer or other person shall constitute a separate offense.\n(5) Any person who has custody of any papers, books or records of an asylum, prison,\ninstitution for the intellectually disabled or eleemosynary institution or public\nworks, other than a state agency, that the Aud itor and his or her agents are\nauthorized to audit, examine, or review under this chapter who fails or refuses,\nwhen called upon by the Auditor or his or her agents for that purpose, to permit him\nor her to inspect any of such papers, books or records, sha ll, upon conviction on\nindictment in the Franklin Circuit Court, be fined not more than five hundred\ndollars ($500) and be subject to removal by the Governor.\n(6) Any person who refuses to be sworn when required to be sworn for the purpose\nmentioned in KRS  43.080(3) shall be fined not more than one hundred dollars\n($100).\n(7) Any witness called pursuant to KRS 43.080(4) who fails, without legal excuse, to\nattend or testify shall be fined not more than two hundred and fifty dollars ($250).","path":["KRS Chapter 43"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56000","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:03Z","sha256":"275e9ce84e9331fa33448d128764d9f48f6704ec725ed7b18511fa792d4fb994","source_id":"us-ky","stale":false,"prev":"us-ky/krs-43.200","next":"us-ky/krs-431.005"},"notice":"GroundRules: Original legal text. Not legal advice."}