KRS 139.990 — Criminal penalties

(1) Any person who executes:
(a) A resale certificate for property in accordance with KRS 139.270 knowing
at the time of purchase that such property is not to be resold by him in the
regular course of business, for the purpose of evading the tax imposed
under this chapter;
(b) An exemption certificate, agriculture exemption license number, or a
Streamlined Sales and Use Tax Agreement Certificate of Exemption for
property in accordance with KRS 139.270, knowing at the time of the
purchase that he is not engaged in an occupation that would entitle him to
exemption status or any person who does not intend to use the property
in the prescribed manner; or
(c) A direct pay authorization for property not in accordance with an
administrative regulation promulgated by the department governing direct
pay authorizations;
shall be guilty of a Class B misdemeanor.
(2) A person who engages in business as a seller in this state without a permit or
permits as required by this chapter or after a permit has been suspended, and
each officer of any corporation which is so engaged in business, shall be guilty
of a Class B misdemeanor.
(3) Any person who violates any of the provisions of KRS 139.220, 139.380, or
139.700 shall be guilty of a Class B misdemeanor.
(4) Any person who violates any of the regulations promulgated by the department
shall be guilty of a Class B misdemeanor.
(5) Any person, business, or motion picture production company falsifying
expenditure reports, applications, or any other statements made in securing the
tax credit afforded by KRS 139.538 shall be guilty of a Class D felony. Such
motion picture production companies shall be denied any tax credit to which
they would otherwise be entitled, and shall be prohibited from applying for any
future credit afforded by KRS 139.538.