Section 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 willfully 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 material 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 shall 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.Amended by 2019 Ky. Acts ch. 151,§ 59, eff. 3/26/2019.Effective:6/28/2006
Amended 2006, (1st Extra. Sess.) Ky. Acts ch. 2, sec. 71, effective6/28/2006. -- Amended 2006 Ky. Acts. ch. 6, sec. 18, effective 3/6/2006. --Amended 2005, Ky. Acts ch. 85, sec. 518, effective 6/20/2005; and ch. 168, sec. 32, effective 3/18/2005. -- Amended 1992 Ky. Acts ch. 338, sec. 27, effective 7/14/1992; ch. 403, sec. 19, effective 7/14/1992; and ch. 463, sec. 17, effective 7/14/1992. -- Amended 1990 Ky. Acts ch. 29, sec. 2, effective 7/1/1990. -- Amended 1978 Ky. Acts ch. 233, sec. 16, effective 6/17/1978. --Amended 1976 Ky. Acts ch. 155, sec. 16. -- Amended 1972 Ky. Acts ch. 84, Pt. II, sec. 7. -- Amended 1970 Ky. Acts ch. 216, sec. 12. -- Amended 1966 Ky. Acts ch. 176, Part I, sec. 13. -- Amended 1962 Ky. Acts ch. 124, sec. 7. -- Amended 1960 Ky. Acts ch. 5, Art. III, sec. 9. -- Amended 1956 (4th Extra. Sess.) Ky. Acts ch. 4, sec. 16. -- Amended 1950 Ky. Acts ch. 189, secs. 3 and 4, effective 3/25/1950. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective 10/1/1942, from Ky. Stat. sec. 4281b-21.