KRS 134.191 — Monthly reporting and payment of taxes collected by sheriff

(1) The sheriff shall provide monthly reports by the tenth day of each month to the chief
executive of the county, the department, and any other district for which the sheriff
collects taxes. The governing body of the county may require the sheriff to report
and pay on a more frequent basis if necessary for bonding requirements; however,
the sheriff shall not be required to report and pay more frequently than weekly.
(2) The report shall be broken down by governmental entity and shall include the
following information for the preceding month or reporting period, if the reporting
period is other than monthly:
(a) The total amount of taxes collected;
(b) The total amount of any fines, forfeitures, or other moneys collected; and
(c) The disposition of such revenue or money collected.
(3) At the time of making the report, the sheriff shall pay to the county treasurer or
other officer designated by the governing body of a county, to the department, and
to any other district for which the sheriff collects taxes, all fu nds belonging to the
county, the state, or the district that were collected during the period covered by the
report.
(4) Any sheriff failing to pay over taxes collected as required by law shall be subject to
a penalty of one percent (1%) for each thirty (3 0) day period or fraction thereof that
the payment is not made, plus interest at the tax interest rate provided in KRS
131.183 on such amounts. The governing body of a county, the department, or the
other district for which the sheriff collects taxes, in i ts settlement with the sheriff,
shall charge him or her with such penalties and interest.
(5) The chief executive of a county, or the commissioner of the department may grant
an extension of time, not to exceed fifteen (15) days, for filing the report requ ired
by subsection (1) of this section with that entity when good cause exists. The
extension shall be in writing and shall be recorded in the office of the county clerk.
The extension when granted shall suspend the penalty and interest for the duration
of the extension. The penalty and interest shall apply at the expiration of the
extension.