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2009 Kentucky Revised Statutes
CHAPTER 138 EXCISE TAXES
138.185 Civil penalties for violation of KRS 138.130 to 138.205.

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138.185 Civil penalties for violation of KRS 138.130 to 138.205. Any person who violates any provision of KRS 138.130 to 138.205 shall be subject to the <br>uniform civil penalties imposed pursuant to KRS 131.180 and interest at the tax interest <br>rate as defined in KRS 131.010(6) from the date due until the date of payment. Effective: July 14, 1992 <br>History: Amended 1992 Ky. Acts ch. 403, sec. 10, effective July 14, 1992. -- Amended 1982 Ky. Acts ch. 452, sec. 14, effective July 1, 1982. -- Amended 1978 Ky. Acts <br>ch. 233, sec. 20, effective June 17, 1978. -- Created 1962 Ky. Acts ch. 92, sec. 7(11).

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