KRS 138.990 — Penalties

(1) Any person who violates any provision of KRS 138.140, 138.146, or 138.195 for
which a specific penalty is not provided shall be guilty of a violation for the first
offense; for each such subsequent offense, he shall be guilty of a Class A
misdemeanor. These penalties shall be in addition to the civil penalties provided by
KRS 138.165, 138.185, and 138.205.
(2) Any person who fails to supply the information required by KRS 138.195(8) shall
be guilty of a violation; for each subsequent offense, he shall be gu ilty of a Class B
misdemeanor. These penalties shall be in addition to any civil penalty provided by
KRS 138.165, 138.185, and 138.205.
(3) Any person violating KRS 138.195(10) or any regulations adopted thereunder shall
be guilty of a Class A misdemeanor. This penalty shall be in addition to any civil
penalty provided by KRS 138.165, 138.185, and 138.205.
(4) Any person who makes a false entry upon any invoices or any record relating to the
purchase, possession, transportation, or sale of cigarettes, and p resents any such
false entry to the department or any of its agents with the intent to avoid any tax
imposed by KRS 138.130 to 138.205, shall be guilty of a Class D felony.
(5) Any person who shall counterfeit any cigarette tax evidence shall be guilty of a
Class D felony.
(6) Any person who sells, offers to sell, or uses counterfeit cigarette tax evidence,
affixed or unaffixed, with the intention of evading any tax imposed by KRS
138.130 to 138.205 shall be guilty of a Class D felony.
(7) Any person who fa ils to remit gasoline or special fuel tax money to the state as
provided in KRS 138.280 is guilty of embezzlement of state funds. Embezzlement
of state funds, for the first offense, shall be a Class A misdemeanor, and for the
second offense, shall be a Class D felony.
(8) Any person who violates any of the provisions of KRS 138.300 shall be guilty of a
Class A misdemeanor. This penalty shall be in addition to the penalty provided in
subsection (7) of this section.
(9) Any person who violates KRS 138.310 sha ll be guilty of a Class A misdemeanor.
Each day or part of a day of doing business as a dealer without an uncanceled
license shall be a separate offense.
(10) (a) Any person who willfully and fraudulently gives a false statement as to the
total and actual consideration paid for a motor vehicle under KRS 138.450
shall be guilty of a Class D felony and shall be fined not less than two
thousand dollars ($2,000) per offense.
(b) Any person who violates any of the other provisions of KRS 138.460 to
138.470 shall be fined not less than twenty -five dollars ($25) nor more than
one thousand dollars ($1,000) and if the offender is an individual, he shall be
guilty of a Class A misdemeanor.
(11) If any offender under the provisions of subsections (1) to (9) or (15) of this section
is a corporation, the principal officer or the officer directly responsible for the
violation, or both, may be imprisoned as provided in those subsections.
(12) Any person who violates any provision of KRS 138.354(1), whether or not his
permit has been revoked, shall be guilty of a Class A misdemeanor.
(13) Any person violating any provision of KRS 138.655 to 138.725 is guilty of a Class
A misdemeanor.
(14) In addition to the penalties provided in subsection (13) of this section, the motor
vehicle or vehicles of any person violating any provision of KRS 138.720 shall be
subject to seizure by any officer duly authorized to enforce the provisions of KRS
138.655 to 138.725.
(15) Any person violating KRS 138.175 shall be guilty of a Class D felony.
(16) Any person who intentionally evades payment of the tax imposed by KRS 138.460
or 138.463 shall be liable for the taxes evaded, with applicable interest and
penalties, and in addition shall be guilty of:
(a) A Class B misdemeanor if the amount of tax evaded is two hundred fifty
dollars ($250) or less; and
(b) A Class A misdemeanor if the amount of tax evaded is greater than two
hundred fifty dollars ($250).