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138.354 Revocation of permits and privileges for violations.
(1)
(2)
(3)
(4)
No person shall make a false or fraudulent statement in an application for a
refund permit or in a gasoline or special fuel refund invoice, or in an application
for a refund of any taxes as set out in KRS 138.344 to 138.355; or fraudulently
obtain a refund of such taxes; or knowingly aid or assist in making any such
false or fraudulent statement or claim; or having bought gasoline or special fuel
under the provisions of KRS 138.344 to 138.355, shall use or permit such
gasoline or special fuel or any part thereof to be used for any purpose other
than as provided in KRS 138.344.
The refund permit of any person who shall violate any provision of subsection
(1) of this section may be revoked by the Department of Revenue subject to
appeal to the Kentucky Board of Tax Appeals as provided by law, and may not
be reissued until two (2) years have elapsed from the date of such revocation.
The refund permit of any person who shall violate any provision of KRS
138.344 to 138.355, other than those contained in subsection (1) of this
section, may be suspended by the Department of Revenue for any period in its
discretion not exceeding six (6) months with the right of appeal to the Kentucky
Board of Tax Appeals.
If a dealer violates any provision of KRS 138.344 to 138.355, his privilege to
sign refund invoices may be suspended by the Department of Revenue for a
period of not more than two (2) years subject to appeal to the Kentucky Board
of Tax Appeals. No refund shall be made on gasoline or special fuel purchased
from a dealer while a suspension of his privilege to sign refund invoices is in
effect.
Effective:June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 378, effective June 20, 2005. -Amended 1988 Ky. Acts ch. 285, sec. 25, effective August 1, 1988. -- Amended
1964 Ky. Acts ch. 141, sec. 28. -- Created 1946 Ky. Acts ch. 10, sec. 11.
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