KRS 143A.991 — Penalties

(1) Any taxpayer who fails to file required returns and remit the tax due under this
chapter shall be guilty of a misdemeanor and upon conviction therefor shall be fined
an amount not less than ten dollars ($10) nor more than one hundred dollars ($100),
or imp risoned for a period not to exceed thirty (30) days, or both such fine and
imprisonment.
(2) Any taxpayer, including any officer of a corporation, who engages in the severing
and/or processing of natural resources in this state or sells or uses natural re sources
so severed or processed 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.