Penalty
KRS 143.990
in effect143.990. Penalty
Any taxpayer who fails to file required returns or remit the tax due under this chapter or who falsifies or alters a certificate or other form required under KRS 143.037 shall be guilty of a misdemeanor and upon conviction therefor shall be fined an amount not to exceed one thousand dollars ($1,000) or imprisoned for a period not to exceed six (6) months, or both.
Effective: July 15, 1988
History: Amended 1988 Ky. Acts ch. 331, sec. 3, effective July 15, 1988. -- Created 1972 Ky. Acts ch. 62, Pt. II, sec. 10.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29249Fetched: 10/20/2026
