Kentucky Statutes 131.990 – Penalties
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(1) (a) 1. Any person who violates the intentional unauthorized inspection provisions of KRS § 131.190(1) shall be fined not more than five hundred dollars ($500) or imprisoned for not more than six (6) months, or both.
2. Any person who violates the provisions of KRS § 131.190(1) by divulging confidential taxpayer information shall be fined not more than one thousand dollars ($1,000) or imprisoned for not more than one (1) year, or both.
3. Any person who violates the intentional unauthorized inspection provisions of KRS § 131.190(4) shall be fined not more than one thousand dollars ($1,000) or imprisoned for not more than one (1) year, or both.
4. Any person who violates the provisions of KRS § 131.190(4) by divulging confidential taxpayer information shall be fined not more than five thousand dollars ($5,000) or imprisoned for not more than five (5) years, or both.
5. Any present secretary or employee of the Finance and Administration Cabinet, commissioner or employee of the department, member of a county board of assessment appeals, property valuation administrator or employee, or any other person, who violates the provisions of KRS
131.190(1) or (4) may, in addition to the penalties imposed under this subsection, be disqualified and removed from office or employment.
(b) This subsection does not apply to any person who divulges or otherwise discloses documents, data, or other information prohibited from divulgence or disclosure pursuant to an order by a court of competent jurisdiction.
(2) Any person who willfully fails to comply with the rules and regulations promulgated by the department for the administration of delinquent tax collections shall be fined not less than twenty dollars ($20) nor more than one thousand dollars ($1,000).
(3) Any person who fails to do any act required or does any act forbidden by KRS
131.210 shall be fined not less than ten dollars ($10) nor more than five hundred dollars ($500).
(4) Any person who fails to comply with the provisions of KRS § 131.155 shall, unless it is shown to the satisfaction of the department that the failure is due to reasonable cause, pay a penalty of one-half of one percent (0.5%) of the amount that should have been remitted under the provisions of KRS § 131.155 for each failure to comply.
(5) (a) Any person or financial institution that fails to comply with the provisions of KRS § 131.672 and KRS § 131.674 within ninety (90) days after notification by the department shall, unless the failure is due to reasonable cause as defined in KRS § 131.010, be fined not less than one thousand dollars ($1,000) and no more than five thousand dollars ($5,000) for each full month of noncompliance. The fine shall begin on the first day of the month beginning after the expiration of the ninety (90) days.
(b) Any financial institution that fails or refuses to comply with the provisions of
KRS § 131.672 and KRS § 131.674 within one hundred twenty (120) days after the notification by the department shall, unless the failure is due to reasonable cause as defined in KRS § 131.010, forfeit its right to do business within the Commonwealth, unless and until the financial institution is in compliance. Upon notification by the department, the commissioner of the Department of Financial Institutions shall, as applicable, revoke the authority of the financial institution or its agents to do business in the Commonwealth.
(6) Any taxpayer or tax return preparer who fails or refuses to comply with the provisions of KRS § 131.250 or an administrative regulation promulgated under KRS
131.250 shall, unless it is shown to the satisfaction of the department that the failure is due to reasonable cause, pay a return processing fee of ten dollars ($10) for each return not filed as required.
Effective: June 27, 2019
History: Amended 2019 Ky. Acts ch. 151, sec. 7, effective June 27, 2019. — Amended
2017 Ky. Acts ch. 74, sec. 67, effective June 29, 2017. — Amended 2010 Ky. Acts ch. 24, sec. 95, effective July 15, 2010; and ch. 147, sec. 4, effective July 15, 2010. — Amended 2007 Ky. Acts ch. 68, sec. 2, effective June 26, 2007. — Amended 2005
Ky. Acts ch. 85, sec. 168, effective June 20, 2005. — Amended 2000 Ky. Acts ch.
503, sec. 3, effective July 14, 2000. — Amended 1998 Ky. Acts ch. 314, sec. 2, effective July 15, 1998. — Amended 1996 Ky. Acts ch. 318, sec. 36, effective July
15, 1996. — Amended 1988 Ky. Acts ch. 322, sec. 13, effective July 15, 1988. — Amended 1978 Ky. Acts ch. 233, sec. 9, effective June 17, 1978. — Amended 1966
Ky. Acts ch. 255, sec. 126. — Amended 1962 Ky. Acts ch. 210, sec. 20. — Recodified
1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4029,
4114h-3, 4114h-12, 4114h-15, 4149b-12.
2. Any person who violates the provisions of KRS § 131.190(1) by divulging confidential taxpayer information shall be fined not more than one thousand dollars ($1,000) or imprisoned for not more than one (1) year, or both.
Terms Used In Kentucky Statutes 131.990
- Commissioner: means the commissioner of revenue. See Kentucky Statutes 131.010
- Department: means the Department of Revenue. See Kentucky Statutes 131.010
- 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.
- Month: means calendar month. See Kentucky Statutes 446.010
- Reasonable cause: means an event, happening, or circumstance entirely beyond the knowledge or control of a taxpayer who has exercised due care and prudence in the filing of a return or report or the payment of moneys due the department pursuant to law or administrative regulation. See Kentucky Statutes 131.010
- Taxpayer: means any person required or permitted by law or administrative regulation to perform any act subject to the administrative jurisdiction of the department including the following:
(a) File a report, return, statement, certification, claim, estimate, declaration, form, or other document. See Kentucky Statutes 131.010 - Year: means calendar year. See Kentucky Statutes 446.010
3. Any person who violates the intentional unauthorized inspection provisions of KRS § 131.190(4) shall be fined not more than one thousand dollars ($1,000) or imprisoned for not more than one (1) year, or both.
4. Any person who violates the provisions of KRS § 131.190(4) by divulging confidential taxpayer information shall be fined not more than five thousand dollars ($5,000) or imprisoned for not more than five (5) years, or both.
5. Any present secretary or employee of the Finance and Administration Cabinet, commissioner or employee of the department, member of a county board of assessment appeals, property valuation administrator or employee, or any other person, who violates the provisions of KRS
131.190(1) or (4) may, in addition to the penalties imposed under this subsection, be disqualified and removed from office or employment.
(b) This subsection does not apply to any person who divulges or otherwise discloses documents, data, or other information prohibited from divulgence or disclosure pursuant to an order by a court of competent jurisdiction.
(2) Any person who willfully fails to comply with the rules and regulations promulgated by the department for the administration of delinquent tax collections shall be fined not less than twenty dollars ($20) nor more than one thousand dollars ($1,000).
(3) Any person who fails to do any act required or does any act forbidden by KRS
131.210 shall be fined not less than ten dollars ($10) nor more than five hundred dollars ($500).
(4) Any person who fails to comply with the provisions of KRS § 131.155 shall, unless it is shown to the satisfaction of the department that the failure is due to reasonable cause, pay a penalty of one-half of one percent (0.5%) of the amount that should have been remitted under the provisions of KRS § 131.155 for each failure to comply.
(5) (a) Any person or financial institution that fails to comply with the provisions of KRS § 131.672 and KRS § 131.674 within ninety (90) days after notification by the department shall, unless the failure is due to reasonable cause as defined in KRS § 131.010, be fined not less than one thousand dollars ($1,000) and no more than five thousand dollars ($5,000) for each full month of noncompliance. The fine shall begin on the first day of the month beginning after the expiration of the ninety (90) days.
(b) Any financial institution that fails or refuses to comply with the provisions of
KRS § 131.672 and KRS § 131.674 within one hundred twenty (120) days after the notification by the department shall, unless the failure is due to reasonable cause as defined in KRS § 131.010, forfeit its right to do business within the Commonwealth, unless and until the financial institution is in compliance. Upon notification by the department, the commissioner of the Department of Financial Institutions shall, as applicable, revoke the authority of the financial institution or its agents to do business in the Commonwealth.
(6) Any taxpayer or tax return preparer who fails or refuses to comply with the provisions of KRS § 131.250 or an administrative regulation promulgated under KRS
131.250 shall, unless it is shown to the satisfaction of the department that the failure is due to reasonable cause, pay a return processing fee of ten dollars ($10) for each return not filed as required.
Effective: June 27, 2019
History: Amended 2019 Ky. Acts ch. 151, sec. 7, effective June 27, 2019. — Amended
2017 Ky. Acts ch. 74, sec. 67, effective June 29, 2017. — Amended 2010 Ky. Acts ch. 24, sec. 95, effective July 15, 2010; and ch. 147, sec. 4, effective July 15, 2010. — Amended 2007 Ky. Acts ch. 68, sec. 2, effective June 26, 2007. — Amended 2005
Ky. Acts ch. 85, sec. 168, effective June 20, 2005. — Amended 2000 Ky. Acts ch.
503, sec. 3, effective July 14, 2000. — Amended 1998 Ky. Acts ch. 314, sec. 2, effective July 15, 1998. — Amended 1996 Ky. Acts ch. 318, sec. 36, effective July
15, 1996. — Amended 1988 Ky. Acts ch. 322, sec. 13, effective July 15, 1988. — Amended 1978 Ky. Acts ch. 233, sec. 9, effective June 17, 1978. — Amended 1966
Ky. Acts ch. 255, sec. 126. — Amended 1962 Ky. Acts ch. 210, sec. 20. — Recodified
1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4029,
4114h-3, 4114h-12, 4114h-15, 4149b-12.