KRS 138.300 — Duty to make returns, pay tax, and keep and permit examination of records for tax purposes

No dealer or other person shall fail or refuse to make the returns and pay the tax
prescribed by KRS 138.220 to 138.280, or refuse to permit the Department of Revenue or
its representatives appointed by the commissioner of the Department of Revenue in
writing to examine his records, papers, files and equipment pertaining to the taxable
business. No person shall make an incomplete, false or fraudulent return, or do or attempt
to do anything to avoid a full disclosure of the amount of business done or to avoid the
payment of the whole or any part of the tax or penalties due. No person shall fail to keep
and preserve records of gasoline and special fuel manufactured , transported, received,
used, sold or delivered or to make reports as required by KRS 138.230 to 138.280.