Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 132.570 — Attempts to evade taxation -- Penalty

No person shall willfully make a false statement or resort to any device to evade taxation.
Any person doing so shall be subject to three (3) times the amount of tax upon his
property, to be recovered by the sheriff by action in the name of the Commonwealt h in
the county in which the property is liable for taxation, or by the Department of Revenue,
when the taxes are payable to it, in the Franklin Circuit Court.

Last amended: Effective: January 1, 2006 History: Amended 2005 Ky. Acts ch. 85, sec. 208, effective June 20, 2 005; and ch. 168, sec. 66, effective January 1, 2006. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 146, effective January 2, 1978. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 5. -- Amended 1942 Ky. Acts ch. 131, secs. 6 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4019a - 11, 4051, 4061, 4065. Legislative Research Commiss

Source: official text