2013 Kentucky Revised Statutes CHAPTER 67 - COUNTY GOVERNMENT (FISCAL COURTS AND COUNTY COMMISSIONERS) 67.790 Penalties -- Confidentiality of information filed with tax district -- Suspension of services or payments if tax district fails to comply with KRS 67.766(1) or (2).
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67.790 Penalties -- Confidentiality of information filed with tax district -Suspension of services or payments if tax district fails to comply with
KRS 67.766(1) or (2).
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A business entity subject to tax on gross receipts or net profits may be subject
to a penalty equal to five percent (5%) of the tax due for each calendar month
or fraction thereof if the business entity:
(a) Fails to file any return or report on or before the due date prescribed for
filing or as extended by the tax district; or
(b) Fails to pay the tax computed on the return or report on or before the due
date prescribed for payment.
The total penalty levied pursuant to this subsection shall not exceed twenty-five
percent (25%) of the total tax due; however, the penalty shall not be less than
twenty-five dollars ($25).
Every employer who fails to file a return or pay the tax on or before the date
prescribed under KRS 67.783 may be subject to a penalty in an amount equal
to five percent (5%) of the tax due for each calendar month or fraction thereof.
The total penalty levied pursuant to this subsection shall not exceed twenty-five
percent (25%) of the total tax due; however, the penalty shall not be less than
twenty-five dollars ($25).
In addition to the penalties prescribed in this section, any business entity or
employer shall pay, as part of the tax, an amount equal to twelve percent
(12%) per annum simple interest on the tax shown due, but not previously paid,
from the time the tax was due until the tax is paid to the tax district. A fraction
of a month is counted as an entire month.
Every tax subject to the provisions of KRS 67.750 to 67.790, and all increases,
interest, and penalties thereon, shall become, from the time the tax is due and
payable, a personal debt of the taxpayer to the tax district.
In addition to the penalties prescribed in this section, any business entity or
employer who willfully fails to make a return, willfully makes a false return, or
willfully fails to pay taxes owing or collected, with the intent to evade payment
of the tax or amount collected, or any part thereof, shall be guilty of a Class A
misdemeanor.
Any person who willfully aids or assists in, or procures, counsels, or advises
the preparation or presentation under, or in connection with, any matter arising
under KRS 67.750 to 67.790 of a return, affidavit, claim, or other document,
which is fraudulent or is false as to any material matter, whether or not the
falsity or fraud is with the knowledge or consent of the person authorized or
required to present the return, affidavit, claim, or document, shall be guilty of a
Class A misdemeanor.
A return for the purpose of this section shall mean and include any return,
declaration, or form prescribed by the tax district and required to be filed with
the tax district by the provisions of KRS 67.750 to 67.790, or by the rules of the
tax district or by written request for information to the business entity by the tax
district.
(a) No present or former employee of any tax district shall intentionally and
without authorization inspect or divulge any information acquired by him
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or her of the affairs of any person, or information regarding the tax
schedules, returns, or reports required to be filed with the tax district or
other proper officer, or any information produced by a hearing or
investigation, insofar as the information may have to do with the affairs of
the person's business. This prohibition does not extend to information
required in prosecutions for making false reports or returns for taxation, or
any other infraction of the tax laws, or in any way made a matter of public
record, nor does it preclude furnishing any taxpayer or the taxpayer's
properly authorized agent with information respecting his or her own
return. Further, this prohibition does not preclude any employee of the tax
district from testifying in any court, or from introducing as evidence returns
or reports filed with the tax district, in an action for violation of a tax district
tax laws or in any action challenging a tax district tax laws.
(b) Any person who violates the provisions of paragraph (a) of this
subsection by intentionally inspecting confidential taxpayer information
without authorization shall be fined not more than five hundred dollars
($500) or imprisoned for not longer than six (6) months, or both.
(c) Any person who violates the provisions of paragraph (a) of this
subsection by divulging confidential taxpayer information shall be fined
not more than one thousand dollars ($1,000) or imprisoned for not more
than one (1) year, or both.
If a tax district that imposes a net profits or gross receipts occupational license
tax fails to comply with the requirements of KRS 67.766(1) or (2), the Secretary
of State shall inform the tax district in writing of its noncompliance. If the tax
district is not in compliance within thirty (30) days following the notice from the
Secretary, the Secretary shall notify all state agencies which deliver services or
payments of money from the Commonwealth to the tax district of the tax
district's noncompliance. Those agencies shall suspend delivery of all services
or payments to a tax district which fails to comply with the requirements of KRS
67.766(1) or (2). The Secretary of State shall immediately notify those same
agencies when the tax district is in compliance with the requirements of KRS
67.766(1) or (2), and those agencies shall reinstate the delivery of services or
payments to the tax district.
Effective:July 12, 2012
History: Amended 2012 Ky. Acts ch. 70, sec. 4, effective July 12, 2012. -Amended 2004 Ky. Acts ch. 63, sec. 9, effective July 13, 2004. -- Created 2003
Ky. Acts ch. 117, sec. 17, effective June 24, 2003.
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