160.648 Penalty for failure to make returns or pay tax.

131 words·~1 min read·/ky/chapter-160/160-648

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

(1)Any person, individual, or corporation required by the provisions of KRS 160.605

to 160.611 and 160.621 to 160.633 to file any return or report or furnish any

information requested under the authority of KRS 160.605 to 160.611 and 160.621

to 160.633 who fails to file such return or report or furnish such information on or

before the date required shall pay a penalty in the amount of ten dollars ($10) for

each failure.

(2)Any person, individual, or corporation who fails to pay, on or before the due date,

any school tax authorized by KRS 160.605 to 160.611 and 160.621 to 160.633 and

levied by the district board of education shall pay a penalty of one percent (1%) per

month of the amount of such tax past due until paid.