KRS 143.030 — Application for certificate of registration -- Tax return -- Revocation of certificate -- Penalty for operation without certificate

(1) Every individual, partnership, joint venture, association, limited liability company,
limited liability partnershi p, corporation, or other business entity engaged in
severing or processing coal shall, prior to July 1, 1978, or prior to severing or
processing coal in this Commonwealth, file an application for a certificate of
registration in such form as the department may prescribe. Every application shall
be signed by:
(a) The owner if a natural person;
(b) A member or partner if the entity is an association, limited liability company,
limited liability partnership, or partnership;
(c) An executive officer, if the entity is a corporation, or some person specifically
authorized by the corporation to sign the application, to which shall be
attached written evidence of his or her authority; or
(d) A licensed certified public accountant, or an attorney licensed to practice law
in the Commonwealth of Kentucky, acting on behalf of the owner,
association, partnership, limited liability company, limited liability
partnership, corporation, or other business entity.
(2) On or before the twentieth day of the month following the reporting period in which
any coal is severed or processed, the taxpayer severing or processing such coal shall
file with the department a tax return in such form as the department may require and
remit the amount of the tax due. A tax return is required for each reporting period
even though there may be no tax liability.
(3) Whenever any taxpayer fails to comply with any provisions of this chapter, or any
rule or regulation of the department relating thereto, the department may order the
suspension or revocation of the certificate of registration held by such taxpayer.
(4) Any taxpayer, including any officer of a corporation, who conducts a coal severing
or processing operation in this state without obtaining a certificate of registration or
after a certificate of registration has been suspended or revoked, shall be guilty of a
misdemeanor and upon conviction therefor, shall be fined an amount not less than
one hundred dollars ($100) nor more than one thousand dollars ($1,000) or
imprisoned for a period not to exceed six (6) months or both such fine and
imprisonment.