Kansas Statutes 79-1625. Excessive claims; disallowance or recovery; fraudulent intent, misdemeanor; correction of certain excessive claims
Attorney's Note
Under the Kansas Statutes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| class B misdemeanor | up to 6 months | up to $1,000 |
Terms Used In Kansas Statutes 79-1625
- Claimant: means a for-profit business, regardless of legal structure, who has filed a claim under the provisions of this act and who:
(A) Conducts a majority of its retail sales through customers' physical, on-site presence at a retail storefront property;
(B) was in operation on or prior to July 1, 2019, and filed a 2019 tax return;
(C) had at least $10,000 in annual revenues, including gross sales and receipts, in 2019;
(D) received less gross revenue in 2020 or 2021, as applicable, compared to 2019;
(E) was in active operations as of March 1, 2020; and
(F) has not received more than a total of $150,000 in prior COVID-19-related local, state or federal funding or any combination thereof. See Kansas Statutes 79-1616
- Month: means a calendar month, unless otherwise expressed. See Kansas Statutes 77-201
In any case in which it is determined that a claim is or was excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid, the amount paid may be recovered by assessment as income taxes are assessed, and such assessment shall bear interest from the date of payment or credit of the claim, until recovered, at the rate of 1% per month. The claimant in such case and any person who assisted in the preparation or filing of such excessive claim or supplied information upon which such excessive claim was prepared, with fraudulent intent, shall be guilty of a class B misdemeanor. In any case in which it is determined that a claim is or was excessive and was negligently prepared, 10% of the corrected claim shall be disallowed, and, if the claim has been paid, the proper portion of any amount paid shall be similarly recovered by assessment as income taxes are assessed, and such assessment shall bear interest at the rate of 1% per month from the date of payment until recovered. In any case in which it is determined that a claim is or was excessive due to the fact that the claimant neglected to include certain income received during the year, the claim shall be corrected and the excess disallowed, and, if the claim has been paid, the proper portion of any amount paid shall be similarly recovered by assessment as income taxes are assessed.