There is a newer version of the Kentucky Revised Statutes
2009 Kentucky Revised Statutes
CHAPTER 131 DEPARTMENT OF REVENUE
131.445 Civil and criminal penalties following amnesty.
Download pdffederal law for all taxes found to be due the Commonwealth. (2) In addition to all other penalties provided under KRS 131.180, 131.410 to 131.445, and 131.990 and any other law, any taxpayer who willfully fails to make a return or
willfully makes a false return, or who willfully fails to pay taxes owing or collected,
with intent to evade payment of the tax or amount collected, or any part thereof,
shall be guilty of a Class D felony. Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 140, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 366, sec. 6, effective July 15, 2002. -- Amended 1992 Ky. Acts
ch. 403, sec. 3, effective July 14, 1992. -- Created 1988 Ky. Acts ch. 322, sec. 8,
effective July 15, 1988.
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