KRS 133.990 — Penalties

(1) The failure of any member to be in attendance promptly on the days fixed for the
sessions of the county board of assessment appeals without reasonable excuse shall
subject him to a fine of not exceeding twenty-five dollars ($25).
(2) Any county clerk who f ails to make out, for the use of the sheriff or collector, the
book or books of tax bills and stubs provided in KRS 133.220, and deliver same to
the sheriff or collector on or before September 15 of each year, shall pay a penalty
of ten dollars ($10) for e ach day's delay which must be deducted by the Department
of Revenue from such sum, or sums, as may be due, or become due from the
Commonwealth for official duties, and the date of the receipt required to be signed
by the sheriff or collector by the provisi ons of KRS 133.220 shall be prima facie
evidence of the delivery of same.
(3) Any county clerk who, without reasonable excuse, fails to return to the Department
of Revenue copies of any books, papers, or records required by it in the manner and
at the time prescribed by law, shall, upon conviction, be fined not less than ten
dollars ($10) nor more than one hundred dollars ($100) for each offense.