Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 138.290 — Civil penalties for violation of KRS 138.240 to 138.260
Any person who violates any provision of KRS 138.240 to 138.260 shall be subject to the
uniform civil penalties imposed pursuant to KRS 131.180 and interest at the tax interest
rate as defined in KRS 131.010(6) from the date when due shall be paid.
Source: official text