Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 138.540 — Civil penalties for violation of KRS 138.510 to 138.530

Any person who violates any provision of KRS 138.510 to 138.530 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).

Last amended: Effective: July 14, 1992 History: Amended 1992 Ky. Acts ch. 403, sec. 13, effective July 14, 1992. -- Amended 1982 Ky. Acts ch. 452, sec. 17, effective July 1, 1982. -- Created 1948 Ky. Acts ch. 35, sec. 4.

Source: official text