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2009 Kentucky Revised Statutes
CHAPTER 138 EXCISE TAXES
138.992 Penalty for unauthorized use of gasoline or special fuels.

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138.992 Penalty for unauthorized use of gasoline or special fuels. Any person who knowingly uses gasoline or special fuels, the tax on which is subject to <br>refund or credit, for any purpose other than as provided in KRS 138.341, 138.344, <br>138.445, 138.358, or 138.446, shall be fined not less than one hundred (100) nor more <br>than five hundred dollars (&#36;500), or imprisoned not exceeding one (1) year, or both so <br>fined and imprisoned. Effective: August 1, 1988 <br>History: Amended 1988 Ky. Acts ch. 285, sec. 35, effective August 1, 1988. -- Created 1960 Ky. Acts ch. 156, sec. 1.

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