Any person who violates any provision of this chapter shall be subject to the uniform civil penalties imposed pursuant to KRS 131.180 and interest upon the unpaid amount at the tax interest rate as defined in KRS 131.010(6) from the date prescribed for its payment until payment is actually made to the department.
KRS 139.980
Civil penalties
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 139–139 (145 sections).
Applied in 1 court decision — leading case Genex/London, Inc. v. Kentucky Board of Tax Appeals (1981)
Most recently applied in Genex/London, Inc. v. Kentucky Board of Tax Appeals (July 1981)
Effective: June 20, 2005 History: Amended 2005 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.