{"data":{"id":"us-ky/krs-68.990","jurisdiction":"us-ky","citation":"KRS 68.990","heading":"Penalties.","body":"(1) Any outgoing county treasurer who fails for ten (10) days to comply with any of the\nprovisions of KRS 68.050 shall be fined not less than fifty (50) nor more than five\nhundred dollars ($500).\n(2) The fiscal court and each of its members who fails or refuse s to comply with any of\nthe provisions of KRS 68.080 shall be fined fifty dollars ($50) for each offense.\n(3) Any county officer or member of a fiscal court who violates any of the provisions of\nKRS 68.110(3) shall be fined not less than one hundred ($100)  nor more than five\nhundred dollars ($500), or imprisoned in the county jail for not less than one (1)\nmonth nor more than twelve (12) months, or both.\n(4) The fiscal court and each of its members who fails or refuses to implement a system\nof uniform accounts as prescribed by the state local finance officer pursuant to KRS\n68.210 shall be fined one hundred dollars ($100) for each offense.\n(5) Any local government official who fails to submit a financial report requested by\nthe state local finance officer pu rsuant to KRS 68.210 shall, fifteen (15) days after\nwritten notice of noncompliance by the state local finance officer, be fined two\nhundred fifty dollars ($250) per day until compliance.\n(6) Any county or state officer who knowingly violates any of the pr ovisions of KRS\n68.250(4), 68.270, 68.280, 68.310, or 68.320 shall, in addition to the specific\nliabilities imposed for violating any of the provisions of those sections, be guilty of\na misdemeanor and, upon conviction thereof, shall have his office declar ed vacant,\nand may also be fined not more than five hundred dollars ($500) or imprisoned for\nnot more than ninety (90) days, or both.\n(7) Any county officer who willfully violates any of the provisions of KRS 68.010,\n68.020(4), 68.220 to 68.260, 68.290, 68 .300, or 68.360 shall be fined not less than\nfifty (50) nor more than two hundred dollars ($200).\n(8) Any person, including a corporation, who willfully fails to prepare or file a timely\nreturn, account, or license application described in KRS 68.185, or w ho willfully\nprepares or files a false or inaccurate return, account, or license application shall be\nfined not more than one hundred dollars ($100).","path":["KRS Chapter 68"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=24118","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:30Z","sha256":"8cdfeb52a15ad7118b89fdde823292cfdc1393e96a4302ce6af5ee11b06556a8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-68.606","next":"us-ky/krs-69.005"},"notice":"GroundRules: Original legal text. Not legal advice."}