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2020 Kentucky Revised Statutes
Chapter 143A - Natural resources severance and processing taxes
143A.991 Penalties.

Universal Citation: KY Rev Stat § 143A.991 (2020)
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143A.991 Penalties. (1) (2) Any taxpayer who fails to file required returns and remit the tax due under this chapter shall be guilty of a misdemeanor and upon conviction therefor shall be fined an amount not less than ten dollars ($10) nor more than one hundred dollars ($100), or imprisoned for a period not to exceed thirty (30) days, or both such fine and imprisonment. Any taxpayer, including any officer of a corporation, who engages in the severing and/or processing of natural resources in this state or sells or uses natural resources so severed or processed without obtaining a certificate of registration or after a certificate of registration has been suspended or revoked, shall be guilty of a misdemeanor and upon conviction therefor, shall be fined an amount not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or imprisoned for a period not to exceed six (6) months, or both such fine and imprisonment. Effective: June 1, 1980 History: Created 1980 Ky. Acts ch. 392, sec. 16, effective June 1, 1980.
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