{"data":{"id":"us-ky/krs-6.821","jurisdiction":"us-ky","citation":"KRS 6.821","heading":"Statements of expenditures -- Penalties.","body":"(1) With the updated registration statement required by KRS 6.807(3), each legislative\nagent, or representative of an organized association, coalition, or public interest\nentity, and each employer shall file a statement of expenditures as provided in\nsubsections (2), (3), and (4) of this section. A representative of an organized\nassociation, coalition, or public interest entity shall identify the source of the entity\nor association's funds and financial resources. A legislative agent shall file a\nseparate statement of expenditures for each employer engaging him.\n(2) If an employer or any legislative agent whom he or she engaged made expenditures,\neither separately or in combination with each other, either directly or indirectly, for\nfood, beverages, or the costs of admittance or attendance, lodging, or other expenses\nrelated to events conducted or approved under KRS 6.611(2)(b)8., 11., or 12. on\nbehalf of any particular member of the General Assembly or candidate, or his or her\nimmediate family, the employer or legislative agent shall also state the following:\n(a) The name of the legislator, candidate, or member of his or her immediate\nfamily on whose behalf the expenditures were made;\n(b) The total amount of the expenditures made;\n(c) A description of the expenditures made; and\n(d) The date and specific location of the event for which the expenditures were\nmade.\n(3) In addition to the information required by subsection (2) of this section, a statement\nfiled by a legislative agent shall show:\n(a) The total amount o f lobbying expenditures made by the legislative agent\nduring the reporting period covered by the statement, including any\nexpenditures for events conducted or approved under KRS 6.611(2)(b)8., 11.,\nor 12., if the expenditures are not reimbursed by the employer; and\n(b) Expenditures made by the legislative agent for informational, educational, or\npromotional items or activities, and other expenses directly associated with\nthe legislative agent's lobbying activities during the reporting period, if the\nexpenditures were not reimbursed by the employer.\n(4) (a) In addition to the information required by subsection (2) of this section, a\nstatement filed by an employer shall list:\n1. The total amount of lobbying -related expenditures made by the\nemployer filing the statement during the period covered by the\nstatement;\n2. A complete and itemize d account of all amounts expended for\nreceptions or other events conducted or approved under KRS\n6.611(2)(b)8., 11., or 12., including the date and specific location of the\nevent and the name of the group of public servants invited to the event;\n3. A compl ete and itemized account of all other amounts expended for\nlobbying, including reimbursements paid to any legislative agent;\n4. The compensation earned by each legislative agent, prorated to reflect\nthe time the legislative agent was engaged in lobbying du ring the period\ncovered by the statement; and\n5. a. The cost of advertising which appears during a session of the\nGeneral Assembly, and which supports or opposes legislation, if\nthe cost is paid by an employer or a person or organization\naffiliated with an employer.\nb. As used in this subparagraph, \"advertising\" means statements\ndisseminated to the public either in print, by radio or television\nbroadcast, or by any other electronic means, including Internet or\ntelephonic communications, and may include dire ct or bulk\nmailings of printed materials.\n(b) No employer is required to show any expenditure on a statement filed under\nthis subsection if the expenditure is reported on a statement filed under\nsubsection (2) of this section by a legislative agent engaged by the employer.\n(5) (a) Any statement required to be filed under this section shall be filed at the times\nspecified in KRS 6.807. Each statement shall cover expenditures made during\nthe period that ended on the last day of the month immediately preceding  the\nmonth in which the statement is required to be filed.\n(b) If it is impractical or impossible for a legislative agent or employer to\ndetermine exact dollar amounts or values of expenditures, reporting of good\nfaith estimates, based upon reasonable acco unting procedures, constitutes\ncompliance with this subsection.\n(6) All legislative agents and employers shall retain receipts or maintain records for all\nexpenditures that are required to be reported pursuant to this section. These receipts\nor records sha ll be maintained for a period ending on the thirty -first day of\nDecember of the second calendar year after the year in which the expenditure was\nmade.\n(7) Any legislative agent or employer who fails to file a required statement of\nexpenditures, or who fail s to remedy any deficiency in his or her filing in a timely\nmanner may be fined by the commission an amount not to exceed one hundred\ndollars ($100) per day, up to a maximum total fine of one thousand dollars ($1,000)\nwithout the necessity of a complaint b eing filed, notwithstanding KRS 6.686(1)(a),\nbut only after notice has been given to the alleged violator of the intent of the\ncommission to impose a fine, including the amount of the fine, and an opportunity\nhas been afforded the alleged violator to appear before the commission or otherwise\noffer evidence as he or she may choose in mitigation of the imposition of the fine.\n(8) Any legislative agent or employer who intentionally files a statement of\nexpenditures which he or she knows to contain false information or to omit required\ninformation shall be guilty of a Class D felony.","path":["KRS Chapter 6"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=43308","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:48:25Z","sha256":"cf9219ede61c500fbb4b8518e0d3eaf23567cf19ccba7883f227ec880a3bb826","source_id":"us-ky","stale":false,"prev":"us-ky/krs-6.820","next":"us-ky/krs-6.824"},"notice":"GroundRules: Original legal text. Not legal advice."}