us-ks/stat
K.S.A. 79-4107 — Penalties for violations of act
(a)
No person shall: (1) Fail to make a return or pay any tax provided in K.S.A. 79-4101 to 79-4105 , and amendments thereto; (2) make a false or fraudulent return; (3) willfully violate any rules and regulations of the secretary of revenue for the enforcement and administration of those sections; (4) aid or abet another in attempting to evade the payment of any tax imposed by those sections; or (5) violate any other provision of those sections.
(b)
Violation of subsection (a) is punishable by a fine of not less than $100 or more than $1,000 or by imprisonment for not less than one or more than six months, or by both.
Source: official text