Kentucky Statutes 138.889 – Penalties
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(1) Any offender violating KRS § 138.870 to KRS § 138.889 shall, in addition to paying the tax imposed pursuant to KRS § 138.872, pay a penalty equal to one hundred percent (100%) of the tax due and interest at the tax interest rate as defined in KRS
131.010(6) on the principal amount of the tax during the period in which the tax is due and unpaid.
For details, see § 532.060
(2) (a) Any offender failing to affix the appropriate tax stamps, labels, or other tax indicia to any marijuana or controlled substance as required by KRS § 138.874 is guilty of a Class C felony and, upon conviction, may be punished as provided in the Kentucky Penal Code. The penalty shall be cumulative to any other penalty or crime. Jurisdiction and venue for prosecution of this crime shall be in the Franklin Circuit Court.
(b) Notwithstanding any other provision of the criminal laws of this state, an indictment may be found and filed upon any criminal offense specified in this section within six (6) years after the commission of the offense.
Effective: June 21, 2001
History: Amended 2001 Ky. Acts ch. 155, sec. 9, effective June 21, 2001. — Created
1994 Ky. Acts ch. 315, sec. 11, effective July 15, 1994.
131.010(6) on the principal amount of the tax during the period in which the tax is due and unpaid.
Attorney's Note
Under the Kentucky Statutes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class C felony | between 5 and 10 years | between $1,000 and $10,000 |
Terms Used In Kentucky Statutes 138.889
- Conviction: A judgement of guilt against a criminal defendant.
- Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
- Venue: The geographical location in which a case is tried.
(2) (a) Any offender failing to affix the appropriate tax stamps, labels, or other tax indicia to any marijuana or controlled substance as required by KRS § 138.874 is guilty of a Class C felony and, upon conviction, may be punished as provided in the Kentucky Penal Code. The penalty shall be cumulative to any other penalty or crime. Jurisdiction and venue for prosecution of this crime shall be in the Franklin Circuit Court.
(b) Notwithstanding any other provision of the criminal laws of this state, an indictment may be found and filed upon any criminal offense specified in this section within six (6) years after the commission of the offense.
Effective: June 21, 2001
History: Amended 2001 Ky. Acts ch. 155, sec. 9, effective June 21, 2001. — Created
1994 Ky. Acts ch. 315, sec. 11, effective July 15, 1994.