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137.990 Penalties.
(1)
(2)
(3)
(a)
Any person who engages in any business or sells or offers to sell or has
on hand for the purpose of sale any article or exercises any privilege for
which a license is required or imposed by KRS 137.115 before procuring
the license and paying the tax shall be fined not less than twenty-five
dollars ($25) nor more than two hundred dollars ($200) for each offense,
unless otherwise specifically provided;
(b) Any county clerk who violates any of the provisions of KRS 137.115, or
any administrative regulation promulgated by the Department of Revenue
thereunder, shall be fined not less than fifty dollars ($50) nor more than
one thousand dollars ($1,000) for each offense; and
(c) Any person who makes a false statement in securing a license under
KRS 137.115 shall be deemed guilty of a misdemeanor.
(a) Any person who violates any provision of KRS 137.120 to 137.160 shall
be subject to the uniform civil penalties imposed pursuant to KRS
131.180; and
(b) Any person who violates any of the provisions of KRS 137.120 to 137.160
may be fined not less than one hundred dollars ($100) nor more than five
hundred dollars ($500) or imprisoned for not less than thirty (30) days nor
more than six (6) months, or both.
Any person who violates any of the provisions of KRS 137.170 or 137.180 shall
be fined not more than one thousand dollars ($1,000) or imprisoned in the
county jail not more than thirty (30) days, or both so fined and imprisoned. If
the offender is a corporation, the principal officer or the officer or employee
directly responsible for the violation, or both, shall be punished as provided in
this subsection.
Effective:June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 345, effective June 20, 2005. -Amended 1994 Ky. Acts ch. 13, sec. 2, effective June 30, 1994. Amended
1992 Ky. Acts ch. 403, sec. 9, effective July 14, 1992. -- Amended 1986 Ky.
Acts ch. 496, sec. 13, effective August 1, 1986. -- Amended 1966 Ky. Acts
ch. 255, sec. 134. -- Amended 1962 Ky. Acts ch. 92, sec. 10; and ch. 198,
sec. 2. -- Amended 1952 Ky. Acts ch. 195, sec. 1. -- Amended 1950 Ky. Acts
ch. 68, secs. 9 and 12. -- Amended 1948 Ky. Acts ch. 110, sec. 10. -- Recodified
1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat.
secs. 4202a-35, 4223b-11, 4223c-9, 4224a-4, 4224a-9, 4224c-7.
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