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2009 Kentucky Revised Statutes
CHAPTER 138 EXCISE TAXES
138.991 Penalties.
Download pdf138.341, 138.344, 138.445, 138.358, or 138.446 shall forfeit the right to such
refund. (2) Any person, firm or corporation who shall make any false statement in connection with an application for the refund of any money, as provided in KRS 138.341,
138.344, 138.445, 138.358, or 138.446 or who shall collect or cause to be repaid to
him or to any person any such taxes without being entitled to the same shall be
fined not less than twenty-five dollars ($25) nor more than one thousand dollars
($1,000). Effective: August 1, 1988
History: Amended 1988 Ky. Acts ch. 285, sec. 34, effective August 1, 1988. -- Created 1960 Ky. Acts ch. 214, sec. 2.
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