KRS 131.445 — Civil and criminal penalties following amnesty -- Invalidation of amnesty. (See LRC Note below)

(See LRC Note below)
(1) After the expiration of the tax amnesty period, the department shall vigorously
pursue all civil, administrative, and criminal penalties autho rized by state and
federal law for all taxes found to be due the Commonwealth.
(2) In addition to all other penalties provided under KRS 131.180, 131.410 to 131.445,
131.990, and any other law, any taxpayer who willfully fails to make a return or
willfully makes a false return, or who willfully fails to pay taxes owing or collected,
with intent to evade payment of the tax or amount collected, or any part thereof,
shall be guilty of a Class D felony.
(3) (a) Amnesty received by a taxpayer under the program d escribed in KRS
131.400(3) shall be invalidated if:
1. The taxpayer fails to timely file any tax return or timely pay any tax and
interest due for any period ending on or after October 1, 2011, but prior
to December 1, 2023; or
2. The taxpayer fails to tim ely file any tax return or timely pay any tax for
any period beginning December 1, 2023, and ending within three (3)
years of the date amnesty was granted to the taxpayer.
(b) Except as provided in paragraph (d) of this subsection, if the provisions of
paragraph (a) of this subsection apply, then the civil penalties, fees, and
interest waived pursuant to KRS 131.410 shall:
1. Be reinstated;
2. Be subject to immediate collection by the department; and
3. Not be subject to protest under KRS 131.110.
(c) The department may utilize any remedy permitted under the law to collect
amounts due under this subsection, and no statute of limitations shall apply.
(d) If paragraph (a) of this subsection applies to a tax payer as the result of an
audit or other investigation by the department, the amnesty shall not be
invalidated until the taxpayer has had the opportunity to protest as provided in
KRS 131.110, and has failed to pay the tax within thirty (30) days of the da te
on which the assessment becomes final, due, and owing as provided in KRS
131.500(1).