Kentucky Statutes 141.990 – Penalties
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(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.
For details, see § 532.060
(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.
Effective: June 27, 2019
History: Amended 2019 Ky. Acts ch. 151, sec. 59, effective June 27, 2019. — Amended
2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 71, effective June 28, 2006. — Amended
2006 Ky. Acts. ch. 6, sec. 18, effective March 6, 2006. — Amended 2005 Ky. Acts ch. 85, sec. 518, effective June 20, 2005; and ch. 168, sec. 32, effective March 18,
2005. — Amended 1992 Ky. Acts ch. 338, sec. 27, effective July 14, 1992; ch. 403, sec. 19, effective July 14, 1992; and ch. 463, sec. 17, effective July 14, 1992. — Amended 1990 Ky. Acts ch. 29, sec. 2, effective July 1, 1990. — Amended 1978 Ky. Acts ch. 233, sec. 16, effective June 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 March 25, 1950. — Recodified 1942 Ky. Acts ch.
208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281b-21.
Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that “unless a provision of this Act specifically applies to an earlier tax year, the provisions of this Act shall apply to taxable years beginning on or after January 1, 2007.”
Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts ch. 168, sec. 165, provides that this section shall apply to tax years beginning on or after January 1,
2005.
Legislative Research Commission Note (7/13/90). The amendment to this section made by HB 255, 1990 Ky. Acts ch. 29, was made effective for taxable years beginning on or after July 1, 1990.
(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.
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 |
Terms Used In Kentucky Statutes 141.990
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Department: means the Department of Revenue. See Kentucky Statutes 141.010
- Fiduciary: A trustee, executor, or administrator.
- Fraud: Intentional deception resulting in injury to another.
- Individual: means a natural person. See Kentucky Statutes 141.010
- Person: means "person" as defined in Section 7701(a)(1) of the Internal Revenue
Code. See Kentucky Statutes 141.900 - State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
- Year: means calendar year. See Kentucky Statutes 446.010
(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.
Effective: June 27, 2019
History: Amended 2019 Ky. Acts ch. 151, sec. 59, effective June 27, 2019. — Amended
2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 71, effective June 28, 2006. — Amended
2006 Ky. Acts. ch. 6, sec. 18, effective March 6, 2006. — Amended 2005 Ky. Acts ch. 85, sec. 518, effective June 20, 2005; and ch. 168, sec. 32, effective March 18,
2005. — Amended 1992 Ky. Acts ch. 338, sec. 27, effective July 14, 1992; ch. 403, sec. 19, effective July 14, 1992; and ch. 463, sec. 17, effective July 14, 1992. — Amended 1990 Ky. Acts ch. 29, sec. 2, effective July 1, 1990. — Amended 1978 Ky. Acts ch. 233, sec. 16, effective June 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 March 25, 1950. — Recodified 1942 Ky. Acts ch.
208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281b-21.
Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that “unless a provision of this Act specifically applies to an earlier tax year, the provisions of this Act shall apply to taxable years beginning on or after January 1, 2007.”
Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts ch. 168, sec. 165, provides that this section shall apply to tax years beginning on or after January 1,
2005.
Legislative Research Commission Note (7/13/90). The amendment to this section made by HB 255, 1990 Ky. Acts ch. 29, was made effective for taxable years beginning on or after July 1, 1990.