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Code · Kentucky · Chapter 138 — Excise taxes

138.205 Prohibited acts by licensees and manufacturers -- Acting without license.

322 words·~1 min read·/ky/chapter-138/138-205

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)Any licensee under KRS 138.195 who violates any provision of KRS 138.130 to
138.205, or any administrative regulation promulgated under them, shall become
indebted to the Commonwealth in the sum of five hundred dollars ($500) for each
violation. The civil penalty may be collected by action in the Franklin Circuit Court.
(2)Any manufacturer who fails to keep written records, and submit reports to the
department, as required by the provisions of subsection
(10)of KRS 138.195, shall
become indebted to the Commonwealth in the sum of one thousand dollars ($1,000)
for each violation. The penalty may be enforced by action of the Franklin Circuit
Court.
(3)Any manufacturer doing business within this state without having complied with
the provisions of KRS Chapter 271B as to designation of process agent shall, by so
doing of business, be deemed to have made the Secretary of State its agent for the
service of process in any civil action instituted in the Franklin Circuit Court for the
recovery of the penalty. In any action, the complaint shall set forth the post office
address of the home office of the manufacturer.
(4)Any nonresident person licensed under the provisions of KRS 138.195 shall, at the
time of application for license, designate some resident of this state as a process
agent for the purpose of service of civil process in any civil action originating in any
court of this Commonwealth, and service upon the person so designated shall be
sufficient to bring the nonresident person before any court of this Commonwealth
for all purposes.
(5)Any person acting in the capacity of a licensee under the provisions of KRS
138.130 to 138.205 without having secured a license as provided in KRS 138.195
shall be subject to the uniform civil penalties imposed pursuant to KRS 131.180 and
interest at the tax interest rate as defined in KRS 131.010(6) from the date due until
the date of payment.
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