Kansas Statutes Annotated Chapter 79 — Taxation
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.
Amendment history
L. 1949, ch. 242, § 123; L. 1983, ch. 161, § 26; July 1.
Source: view the official text
In this article (9 sections)
- 79-4101 · Imposition and rate of tax
- 79-4101a · Repealed
- 79-4102 · Tax paid by purchaser and collected by seller
- 79-4103 · Time for returns and payment of tax; forms; extension of time
- 79-4104 · Notice to director of taxation when seller's license issued,…
- 79-4105 · Enforcement, collection and administration; sections…
- 79-4106 · Administration of provisions of article; rules and…
- 79-4107 · Penalties for violations of act
- 79-4108 · Disposition of revenue; transfer of moneys in county and city…