KRS 141.990 — Penalties

(1) Any individual, fiduciary, corporation, employer, or other person who violates any
of the provisions of this chapter shall be subject to the uniform civil penalties
imposed pursuant to KRS 131.180.
(2) Every tax imposed by this chapter, and all increases, interest, and penalties thereon,
shall become, from the time it is due and payable, a personal debt to the state from
the taxpayer or other person liable therefor.
(3) In addition to the penalties herein prescribed, any taxpayer or employer, who
willfully fails to make a return or willfully makes a false return, or who willfully
fails to pay taxes owing or collected, with intent to evade payment of the tax or
amount collected, or any part thereof, shall be guilty of a Class D felony.
(4) Any person who will fully aids or assists in, or procures, counsels, or advises the
preparation or presentation under, or in connection with any matter arising under
this chapter of a return, affidavit, claim, or other document, which is fraudulent or is
false as to any mater ial matter, whether or not the falsity or fraud is with the
knowledge or consent of the person authorized or required to present such return,
affidavit, claim, or document, shall be guilty of a Class D felony.
(5) A return for the purpose of this section s hall mean and include any return,
declaration, or form prescribed by the department and required to be filed with the
department by the provisions of this chapter, or by the rules and regulations of the
department or by written request for information to the taxpayer by the department.