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131.990 Penalties.
(1)
(2)
(3)
(4)
(5)
(6)
Any person who fails or refuses to obey a subpoena or order of the Kentucky
Board of Tax Appeals made pursuant to KRS Chapter 13B shall be fined not
less than twenty-five dollars ($25) nor more than five hundred dollars ($500).
(a) Any person who violates the intentional unauthorized inspection
provisions of KRS 131.190(1) shall be fined not more than five hundred
dollars ($500) or imprisoned for not more than six (6) months, or both.
(b) Any person who violates the provisions of KRS 131.190(1) by divulging
confidential taxpayer information shall be fined not more than one
thousand dollars ($1,000) or imprisoned for not more than one (1) year, or
both.
(c) Any person who violates the intentional unauthorized inspection
provisions of KRS 131.190(4) shall be fined not more than one thousand
dollars ($1,000) or imprisoned for not more than one (1) year, or both.
(d) Any person who violates the provisions of KRS 131.190(4) by divulging
confidential taxpayer information shall be fined not more than five
thousand dollars ($5,000) or imprisoned for not more than five (5) years,
or both.
(e) Any present secretary or employee of the Finance and Administration
Cabinet, commissioner or employee of the department, member of a
county board of assessment appeals, property valuation administrator or
employee, or any other person, who violates the provisions of KRS
131.190(1) or (4) may, in addition to the penalties imposed under this
subsection, be disqualified and removed from office or employment.
Any person who willfully fails to comply with the rules and regulations
promulgated by the department for the administration of delinquent tax
collections shall be fined not less than twenty dollars ($20) nor more than one
thousand dollars ($1,000).
Any person who fails to do any act required or does any act forbidden by KRS
131.210 shall be fined not less than ten dollars ($10) nor more than five
hundred dollars ($500).
Any person who fails to comply with the provisions of KRS 131.155 shall,
unless it is shown to the satisfaction of the department that the failure is due to
reasonable cause, pay a penalty of one-half of one percent (0.5%) of the
amount that should have been remitted under the provisions of KRS 131.155
for each failure to comply.
(a) Any person or financial institution that fails to comply with the provisions
of KRS 131.672 and 131.674 within ninety (90) days after notification by
the department shall, unless the failure is due to reasonable cause as
defined in KRS 131.010, be fined not less than one thousand dollars
($1,000) and no more than five thousand dollars ($5,000) for each full
month of noncompliance. The fine shall begin on the first day of the
month beginning after the expiration of the ninety (90) days.
(b) Any financial institution that fails or refuses to comply with the provisions
of KRS 131.672 and 131.674 within one hundred twenty (120) days after
the notification by the department shall, unless the failure is due to
(7)
reasonable cause as defined in KRS 131.010, forfeit its right to do
business within the Commonwealth, unless and until the financial
institution is in compliance. Upon notification by the department, the
commissioner of the Department of Financial Institutions shall, as
applicable, revoke the authority of the financial institution or its agents to
do business in the Commonwealth.
Any taxpayer or tax return preparer who fails or refuses to comply with the
provisions of KRS 131.250 or an administrative regulation promulgated under
KRS 131.250 shall, unless it is shown to the satisfaction of the department that
the failure is due to reasonable cause, pay a return processing fee of ten
dollars ($10) for each return not filed as required.
Effective:July 15, 2010
History: Amended 2010 Ky. Acts ch. 24, sec. 95, effective July 15, 2010; and
ch. 147, sec. 4, effective July 15, 2010. -- Amended 2007 Ky. Acts ch. 68,
sec. 2, effective June 26, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 168,
effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 503, sec. 3, effective
July 14, 2000. -- Amended 1998 Ky. Acts ch. 314, sec. 2, effective July 15,
1998. -- Amended 1996 Ky. Acts ch. 318, sec. 36, effective July 15, 1996. -Amended 1988 Ky. Acts ch. 322, sec. 13, effective July 15, 1988. -- Amended
1978 Ky. Acts ch. 233, sec. 9, effective June 17, 1978. -- Amended 1966 Ky.
Acts ch. 255, sec. 126. -- Amended 1962 Ky. Acts ch. 210, sec. 20. -- Recodified
1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat.
secs. 4029, 4114h-3, 4114h-12, 4114h-15, 4149b-12.
Legislative Research Commission Note (7/15/2010). This section was amended
by 2010 Ky. Acts chs. 24 and 147, which do not appear to be in conflict and
have been codified together.
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