Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 138.720 — Prohibited acts
With respect to KRS 138.655 to 138.725, it is unlawful for any person to:
(1) Fail to pay the tax imposed;
(2) Fail, neglect, or refuse to file any return in the manner or within the time required;
(3) Make any false statement or conceal any material fa ct in any record, return, or
affidavit;
(4) Conduct any activities requiring a license without such license or after such license
has been surrendered, canceled or revoked;
(5) Assign or attempt to assign a license; or
(6) Violate any other provisions.
Source: official text