43.990 Penalties.
(1) Any officer who prevents, attempts to prevent or obstructs an examination by the
Auditor, under the provisions of paragraph (c) of subsection (2) of KRS 43.050, or <br>of subsection (3) of KRS 43.050, into his official conduct, or the conduct or <br>condition of the office in his charge or with which he is connected, except when the <br>office constitutes a state agency, is guilty of a high misdemeanor, and, upon <br>conviction on indictment in the Franklin Circuit Court, shall be fined five hundred <br>dollars ($500) and removed by the Governor. Any person, other than an officer, <br>who prevents, attempts to prevent or obstructs such an examination shall be fined <br>one thousand dollars ($1,000).
(2) If the Auditor fails or refuses without good cause to perform the duties imposed
upon him by KRS 43.060, he shall be fined not less than two hundred and fifty <br>dollars ($250) nor more than one thousand dollars ($1,000) for each offense.
(3) Any county officer who prevents, attempts to prevent or obstructs an examination
by the Auditor, under KRS 43.070, into his official conduct, or the conduct or <br>condition of the office in his charge or with which he is connected, is guilty of a <br>high misdemeanor, and shall, upon indictment and conviction in the Franklin <br>Circuit Court, be fined five hundred dollars ($500). Any person, other than a county <br>officer, who prevents, attempts to prevent or obstructs such an examination shall be <br>fined one thousand dollars ($1,000).
(4) Any officer or other person who fails or refuses to permit the access and
examination provided for in subsection (1) of KRS 43.080, or who interferes with <br>such examination, shall be fined not less than one hundred dollars ($100), or <br>imprisoned in the county jail for not less than one (1) month nor more than twelve <br>(12) months, or both. Each refusal by an officer shall constitute a separate offense.
(5) Any person who has custody of any papers, books or records of an asylum, prison,
institution for the intellectually disabled or eleemosynary institution or public <br>works, other than a state agency, that the Auditor is authorized to examine under <br>paragraph (c) of subsection (2) of KRS 43.050, under subsection (3) of KRS <br>43.050, and under subsection (2) of KRS 43.080, who fails or refuses, when called <br>upon by the Auditor for that purpose, to permit him to inspect any of such papers, <br>books or records, shall, upon conviction on indictment in the Franklin Circuit <br>Court, be fined not more than five hundred dollars ($500) and be subject to removal <br>by the Governor.
(6) Any person who refuses to be sworn when required by the Auditor to be sworn for
the purpose mentioned in subsection (3) of KRS 43.080 shall be fined not more than <br>one hundred dollars ($100).
(7) Any witness called by the Auditor under subsection (4) of KRS 43.080 who fails,
without legal excuse, to attend or testify shall be fined not more than two hundred <br>and fifty dollars ($250).
Effective: July 15, 2010 <br>History: Amended 2010 Ky. Acts ch. 141, sec. 5, effective July 15, 2010. -- Amended
1980 Ky. Acts ch. 348, sec. 1, effective July 15, 1980. -- Amended 1978 Ky. Acts <br>ch. 92, sec. 3, effective June 17, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1,
effective October 1, 1942, from Ky. Stat. secs. 150, 4618-136, 4625, 4626, 4628, <br>4629, 4635, 4636-2, 4636-3.
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