KRS 134.990 — Penalties

(1) Any sheriff who fails to make his or her annual settlement available as required by
KRS 134.192, or who fails to remit any amounts which are due to the taxing
districts as required by law, shall be subject to indictment in his or her county of
residence, a nd upon conviction shall be fined not less than five hundred dollars
($500) nor more than five thousand dollars ($5,000).
(2) Any sheriff who violates KRS 134.160(5) shall be fined not less than one hundred
dollars ($100) nor more than five hundred dollars ($500) for each offense.
(3) Any sheriff who fails to maintain accurate records of ad valorem taxes collected, or
who fails to collect taxes due that were collectable shall be held liable on his or her
bond for the amount of the tax, penalties, interest, and costs due, plus a thirty
percent (30%) penalty thereon. Action shall be brought in the Circuit Court of the
county in which the tax is due, on motion of the county attorney or department on
behalf of the state. All actions shall be prosecuted by the co unty attorney, who shall
be entitled to retain the penalty recovered for services rendered if all amounts
otherwise due are recovered and paid to the taxing jurisdictions entitled to receive
those amounts.
(4) Any outgoing sheriff who fails for ten (10) da ys to comply with KRS 134.215 shall
be fined not less than fifty dollars ($50) nor more than five hundred dollars ($500),
and be liable on his or her bond for any default.
(5) In addition to the penalty imposed by KRS 134.191, any sheriff who fails to repo rt
as required in KRS 134.191 shall be fined not less than one hundred dollars ($100)
nor more than five hundred dollars ($500).
(6) Any person who is required to register with the department pursuant to KRS
134.129 who fails to register shall be fined not less than ten dollars ($10) or more
than five hundred dollars ($500) for each certificate of delinquency purchased while
the person was not registered but should have been.
(7) Any person who willfully fails to comply with any administrative regulation
promulgated under KRS 134.547(3) shall be fined not less than twenty dollars ($20)
nor more than one thousand dollars ($1,000).
(8) Any county attorney who contracts with the department to collect certificates of
delinquency and personal property certificate s of delinquency who fails to send the
notices required by KRS 134.504(4) shall be fined not less than ten dollars ($10)
nor more than one hundred dollars ($100) for each notice that he or she fails to
send.
(9) Any sheriff who fails to keep his or her boo ks in an intelligible manner and
according to the form prescribed by the department, or to make the entries required
by law, shall be fined not less than fifty dollars ($50) nor more than two hundred
dollars ($200) for each offense.
(10) Any third -party pu rchaser who attempts to circumvent the fairness of the sale
process established pursuant to KRS 134.128 by involving multiple entities or
individuals in the bidding process at the annual sale:
(a) Shall be guilty of a Class A misdemeanor;
(b) May have the registration required by KRS 134.129 revoked; and
(c) May be prohibited from participating in future sales of priority certificates of
delinquency.
The county attorney and the Attorney General shall have concurrent jurisdiction for
the investigation and prosecution of offenses under this section.
(11) (a) Any third-party purchaser who knowingly:
1. Demands costs or fees in excess of those permitted by KRS 134.452;
2. Fails to send notices as required by KRS 134.490, or to include in the
notices the information required by KRS 134.490; or
3. Fails to provide revised contact information as required by KRS
134.490;
shall be subject to a fine of not less than one hundred dollars ($100) nor more
than two hundred fifty dollars ($250) for the first offense, and for the second
and any subsequent offenses, shall be fined not less than two hundred fifty
dollars ($250) nor more than five hundred dollars ($500).
(b) As used in thi s subsection, "knowingly" has the same meaning as in KRS
501.020.
(12) Any person who fails to do an act required, or does an act forbidden, by any
provision of this chapter for which no other penalty is provided shall be fined not
less than ten dollars ($10) nor more than five hundred dollars ($500).