79-4107. Penalties for violations of act.
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/ks/chapter-79/79-4107A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
79-4107. Penalties for violations of act.
(a)No person shall:
(1)Fail to make a return or pay any tax provided in K.S.A. 79-4101 to 79-4105 , and amendments thereto;
(2)make a false or fraudulent return;
(3)willfully violate any rules and regulations of the secretary of revenue for the enforcement and administration of those sections;
(4)aid or abet another in attempting to evade the payment of any tax imposed by those sections; or
(5)violate any other provision of those sections.
(b)Violation of subsection
(a)is punishable by a fine of not less than $100 or more than $1,000 or by imprisonment for not less than one or more than six months, or by both.