KRS 143.990 — Penalty

Any taxpayer who fails to file required returns or remit the tax due under this chapter or
who falsifies or alters a certificate or other form required under KRS 143.037 shall be
guilty of a misdemeanor and upon conviction therefor shall be fined an amount not to
exceed one thousand dollars ($1,000) or imprisoned for a period not to exceed six (6)
months, or both.