79-3638.   Same; claim filed with fraudulent intent; recovery of refund; interest; misdemeanor. In any case in which it is determined that a claim was filed with fraudulent intent, the claim shall be disallowed, and, if the claim has been paid, the amount paid may be recovered by assessment as income taxes are assessed, and such assessment shall bear interest from the date of payment of the claim, until recovered, at the rate prescribed by K.S.A. 79-2968(a). The claimant in such case, and any person who assisted in the preparation or filing of such claim, or supplied information upon which such claim was prepared, with fraudulent intent, shall be guilty of a class B misdemeanor.

      History:   L. 1978, ch. 56, § 17; L. 1980, ch. 308, § 30; July 1.