Kentucky Statutes 139.990 – Criminal penalties
Current as of: 2024 | Check for updates
|
Other versions
(1) Any person who executes:
(a) A resale certificate for property in accordance with KRS § 139.270 knowing at the time of purchase that such property is not to be resold by him in the regular course of business, for the purpose of evading the tax imposed under this chapter;
For details, see § 532.060 and § 532.090
(b) An exemption certificate, agriculture exemption license number, or a Streamlined Sales and Use Tax Agreement Certificate of Exemption for property in accordance with KRS § 139.270, knowing at the time of the purchase that he is not engaged in an occupation that would entitle him to exemption status or any person who does not intend to use the property in the prescribed manner; or
(c) A direct pay authorization for property not in accordance with an administrative regulation promulgated by the department governing direct pay authorizations;
shall be guilty of a Class B misdemeanor.
(2) A person who engages in business as a seller in this state without a permit or permits as required by this chapter or after a permit has been suspended, and each officer of any corporation which is so engaged in business, shall be guilty of a Class B misdemeanor.
(3) Any person who violates any of the provisions of KRS § 139.220, 139.380, or
139.700 shall be guilty of a Class B misdemeanor.
(4) Any person who violates any of the regulations promulgated by the department shall be guilty of a Class B misdemeanor.
(5) Any person, business, or motion picture production company falsifying expenditure reports, applications, or any other statements made in securing the tax credit afforded by KRS § 139.538 shall be guilty of a Class D felony. Such motion picture production companies shall be denied any tax credit to which they would otherwise be entitled, and shall be prohibited from applying for any future credit afforded by KRS § 139.538.
Effective:March 30, 2022
History: Amended 2022 Ky. Acts ch. 58, sec. 5, effective March 30, 2022. — Amended 2011 Ky. Acts ch. 33, sec. 9, effective July 1, 2011. — Amended 2008
Ky. Acts ch. 95, sec. 16, effective August 1, 2008. — Amended 2007 Ky. Acts ch.
141, sec. 28, effective July 1, 2007. — Amended 2005 Ky. Acts ch. 85, sec. 451, effective June 20, 2005. — Amended 2003 Ky. Acts ch. 124, sec. 32, effective July 1, 2004. — Amended 1992 Ky. Acts ch. 463, sec. 16, effective July 14,
1992. — Amended 1988 Ky. Acts ch. 135, sec. 6, effective July 15, 1988. — Amended 1986 Ky. Acts ch. 464, sec. 6, effective July 15, 1986. — Amended
1982 Ky. Acts ch. 102, sec. 2, effective July 15, 1982; and ch. 208, sec. 3, effective July 15, 1982. — Created 1960 Ky. Acts ch. 5, Art. I, secs. 80, 81, 82, and 83, effective February 5, 1960.
(a) A resale certificate for property in accordance with KRS § 139.270 knowing at the time of purchase that such property is not to be resold by him in the regular course of business, for the purpose of evading the tax imposed under this chapter;
Attorney's Note
Under the Kentucky Statutes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class D felony | between 1 and 5 years | between $1,000 and $10,000 |
| Class B misdemeanor | up to 90 days | up to $250 |
Terms Used In Kentucky Statutes 139.990
- Business: includes any activity engaged in by any person or caused to be engaged in by that person with the object of gain, benefit, or advantage, either direct or indirect. See Kentucky Statutes 139.010
- Company: may extend and be applied to any corporation, company, person, partnership, joint stock company, or association. See Kentucky Statutes 446.010
- Department: means the Department of Revenue. See Kentucky Statutes 139.010
- Person: includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, governmental unit or agency, or any other group or combination acting as a unit. See Kentucky Statutes 139.010
- Purchase: includes :
1. See Kentucky Statutes 139.010 - Seller: includes every person engaged in the business of selling tangible personal property, digital property, or services of a kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax, and every person engaged in making sales for resale. See Kentucky Statutes 139.010
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
- Use: includes the exercise of:
1. See Kentucky Statutes 139.010
(b) An exemption certificate, agriculture exemption license number, or a Streamlined Sales and Use Tax Agreement Certificate of Exemption for property in accordance with KRS § 139.270, knowing at the time of the purchase that he is not engaged in an occupation that would entitle him to exemption status or any person who does not intend to use the property in the prescribed manner; or
(c) A direct pay authorization for property not in accordance with an administrative regulation promulgated by the department governing direct pay authorizations;
shall be guilty of a Class B misdemeanor.
(2) A person who engages in business as a seller in this state without a permit or permits as required by this chapter or after a permit has been suspended, and each officer of any corporation which is so engaged in business, shall be guilty of a Class B misdemeanor.
(3) Any person who violates any of the provisions of KRS § 139.220, 139.380, or
139.700 shall be guilty of a Class B misdemeanor.
(4) Any person who violates any of the regulations promulgated by the department shall be guilty of a Class B misdemeanor.
(5) Any person, business, or motion picture production company falsifying expenditure reports, applications, or any other statements made in securing the tax credit afforded by KRS § 139.538 shall be guilty of a Class D felony. Such motion picture production companies shall be denied any tax credit to which they would otherwise be entitled, and shall be prohibited from applying for any future credit afforded by KRS § 139.538.
Effective:March 30, 2022
History: Amended 2022 Ky. Acts ch. 58, sec. 5, effective March 30, 2022. — Amended 2011 Ky. Acts ch. 33, sec. 9, effective July 1, 2011. — Amended 2008
Ky. Acts ch. 95, sec. 16, effective August 1, 2008. — Amended 2007 Ky. Acts ch.
141, sec. 28, effective July 1, 2007. — Amended 2005 Ky. Acts ch. 85, sec. 451, effective June 20, 2005. — Amended 2003 Ky. Acts ch. 124, sec. 32, effective July 1, 2004. — Amended 1992 Ky. Acts ch. 463, sec. 16, effective July 14,
1992. — Amended 1988 Ky. Acts ch. 135, sec. 6, effective July 15, 1988. — Amended 1986 Ky. Acts ch. 464, sec. 6, effective July 15, 1986. — Amended
1982 Ky. Acts ch. 102, sec. 2, effective July 15, 1982; and ch. 208, sec. 3, effective July 15, 1982. — Created 1960 Ky. Acts ch. 5, Art. I, secs. 80, 81, 82, and 83, effective February 5, 1960.