{"data":{"id":"us-ky/krs-67.790","jurisdiction":"us-ky","citation":"KRS 67.790","heading":"Penalties -- Confidentiality of information filed with tax district --","body":"Suspension of services or payments if tax district fails to comply with KRS\n67.766(1) or (2).\n(1) A business entity subject to tax on gross receipts or net profits may be s ubject to a\npenalty equal to five percent (5%) of the tax due for each calendar month or\nfraction thereof if the business entity:\n(a) Fails to file any return or report on or before the due date prescribed for filing\nor as extended by the tax district; or\n(b) Fails to pay the tax computed on the return or report on or before the due date\nprescribed for payment.\nThe total penalty levied pursuant to this subsection shall not exceed twenty -five\npercent (25%) of the total tax due; however, the penalty shall no t be less than\ntwenty-five dollars ($25).\n(2) Every employer who fails to file a return or pay the tax on or before the date\nprescribed under KRS 67.783 may be subject to a penalty in an amount equal to\nfive percent (5%) of the tax due for each calendar mo nth or fraction thereof. The\ntotal penalty levied pursuant to this subsection shall not exceed twenty -five percent\n(25%) of the total tax due; however, the penalty shall not be less than twenty -five\ndollars ($25).\n(3) In addition to the penalties prescribe d in this section, any business entity or\nemployer shall pay, as part of the tax, an amount equal to twelve percent (12%) per\nannum simple interest on the tax shown due, but not previously paid, from the time\nthe tax was due until the tax is paid to the ta x district. A fraction of a month is\ncounted as an entire month.\n(4) Every tax subject to the provisions of KRS 67.750 to 67.790, and all increases,\ninterest, and penalties thereon, shall become, from the time the tax is due and\npayable, a personal debt of the taxpayer to the tax district.\n(5) In addition to the penalties prescribed in this section, any business entity or\nemployer who willfully fails to make a return, willfully makes a false return, or\nwillfully fails to pay taxes owing or collected, with t he intent to evade payment of\nthe tax or amount collected, or any part thereof, shall be guilty of a Class A\nmisdemeanor.\n(6) Any person who willfully aids or assists in, or procures, counsels, or advises the\npreparation or presentation under, or in connec tion with, any matter arising under\nKRS 67.750 to 67.790 of a return, affidavit, claim, or other document, which is\nfraudulent or is false as to any material matter, whether or not the falsity or fraud is\nwith the knowledge or consent of the person authori zed or required to present the\nreturn, affidavit, claim, or document, shall be guilty of a Class A misdemeanor.\n(7) A return for the purpose of this section shall mean and include any return,\ndeclaration, or form prescribed by the tax district and required  to be filed with the\ntax district by the provisions of KRS 67.750 to 67.790, or by the rules of the tax\ndistrict or by written request for information to the business entity by the tax\ndistrict.\n(8) (a) No present or former employee of any tax district shall intentionally and\nwithout authorization inspect or divulge any information acquired by him or\nher of the affairs of any person, or information regarding the tax schedules,\nreturns, or reports required  to be filed with the tax district or other proper\nofficer, or any information produced by a hearing or investigation, insofar as\nthe information may have to do with the affairs of the person's business. This\nprohibition does not extend to:\n1. Information required in prosecutions for making false reports or returns\nfor taxation or any other infraction of the tax laws;\n2. Information that is in any way made a matter of public record;\n3. Information requested for audit purposes by a taxing jurisdiction;\n4. Furnishing any taxpayer or the taxpayer's properly authorized agent with\ninformation respecting his or her own return; or\n5. An employee of the tax district when the employee is testifying in any\ncourt or introducing as evidence returns or reports filed with  the tax\ndistrict, in an action for violation of a tax district tax laws or in any\naction challenging a tax district tax laws.\n(b) Any person who violates the provisions of paragraph (a) of this subsection by\nintentionally inspecting confidential taxpayer information without\nauthorization shall be fined not more than five hundred dollars ($500) or\nimprisoned for not longer than six (6) months, or both.\n(c) Any person who violates the provisions of paragraph (a) of this subsection by\ndivulging confidential t axpayer information shall be fined not more than one\nthousand dollars ($1,000) or imprisoned for not more than one (1) year, or\nboth.\n(9) If a tax district that imposes a net profits or gross receipts occupational license tax\nfails to comply with the requi rements of KRS 67.766(1) or (2), the Secretary of\nState shall inform the tax district in writing of its noncompliance. If the tax district\nis not in compliance within thirty (30) days following the notice from the Secretary,\nthe Secretary shall notify all state agencies which deliver services or payments of\nmoney from the Commonwealth to the tax district of the tax district's\nnoncompliance. Those agencies shall suspend delivery of all services or payments\nto a tax district which fails to comply with the req uirements of KRS 67.766(1) or\n(2). The Secretary of State shall immediately notify those same agencies when the\ntax district is in compliance with the requirements of KRS 67.766(1) or (2), and\nthose agencies shall reinstate the delivery of services or payments to the tax district.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53713","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:26Z","sha256":"c8db43164eca81a6e95ff174347d0a5e0c6f495159b4e492729a94d68b056a07","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.788","next":"us-ky/krs-67.791"},"notice":"GroundRules: Original legal text. Not legal advice."}