2006 Kentucky Revised Statutes - .340   Sheriff to record delinquent tax collections -- Penalty for failure to record or collect -- Prosecution by county attorney -- Compensation.

134.340 Sheriff to record delinquent tax collections -- Penalty for failure to record or collect -- Prosecution by county attorney -- Compensation. (1) The sheriff shall, when he collects money from a delinquent taxpayer, record the tax, interest and penalty on his record book kept for that purpose. (2) If the sheriff fails to record the money collected from a delinquent taxpayer, or fails to collect the tax due from a delinquent taxpayer if it was collectible by sale or otherwise when it came to his hands, he shall be held liable on his bond for the amount of tax, penalties, interest and costs due from the delinquent taxpayer that was collectible, plus thirty percent (30%) penalty thereon, to be recovered in the Circuit Court of the county in which the tax is due, on motion of the county attorney or agent of the Department of Revenue in the name of the state. The county attorney shall prosecute all such motions, for which services he shall be entitled to the penalties thereon recovered of the sheriff, but only if the tax, interest, costs, and penalties due are recovered and paid to the officers entitled to receive the same. The sheriff shall have ten (10) days' previous notice of the motion. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 265, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 400, sec. 2, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 150, effective January 2, 1978; and ch. 17, sec. 37, effective January 1, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4151-3, 4151-4.