KRS 136.990 — Penalties

(1) Any corporation that fails to pay its taxes, penalty, and interest as provided in
subsection (2) of KRS 136.050, after becoming delinquent, shall be fined fifty
dollars ($50) for each day the same remains unpaid, to be recovered by indictment
or civil action, of which the Franklin Circuit Court shall have jurisdiction.
(2) Any public service corporation, or officer thereof, that willfully fails or refuses to
make reports as required by KRS 136.130 and 136.140 shall be fined one thousand
dollars ($1,000), an d fifty dollars ($50) for each day the reports are not made after
April 30 of each year.
(3) Any superintendent of schools or county clerk who fails to report as required by
KRS 136.190, or who makes a false report, shall be fined not less than fifty dolla rs
($50) nor more than one hundred dollars ($100) for each offense.
(4) Any company or association that fails or refuses to return the statement or pay the
taxes required by KRS 136.330 or 136.340 shall be fined one thousand dollars
($1,000) for each offense.
(5) Any insurance company that fails or refuses for thirty (30) days to return the
statement required by KRS 136.330 or 136.340 and to pay the tax required by KRS
136.330 or 136.340, shall forfeit one hundred dollars ($100) for each offense. The
commissioner of insurance shall revoke the authority of the company or its agents to
do business in this state, and shall publish the revocation pursuant to KRS Chapter
424.
(6) Any person who violates subsection (3) of KRS 136.390 shall be fined not less than
one hundred dollars ($100) nor more than five hundred dollars ($500) for each
offense.
(7) Where no other penalty is mentioned for failing to do an act required, or for doing
an act forbidden by this chapter, the penalty shall be not less than ten dollars ( $10)
nor more than five hundred dollars ($500).
(8) The Franklin Circuit Court shall have jurisdiction of all prosecutions under
subsections (4) to (6) of this section.
(9) Any person who violates any of the provisions of KRS 136.073 shall be subject to
the uniform civil penalties imposed pursuant to KRS 131.180.
(10) If the tax imposed by KRS 136.073, whether assessed by the department or the
taxpayer, or any installment or portion of the tax, is not paid on or before the date
prescribed for its payment, i nterest shall be collected upon the nonpaid amount at
the tax interest rate as defined in KRS 131.010(6) from the date prescribed for its
payment until payment is actually made to the department.
(11) Any provider who violates the provisions of KRS 136.616 (3) shall be subject to a
penalty of twenty -five dollars ($25) per purchaser offense, not to exceed ten
thousand dollars ($10,000) per month.