Penalty provisions applicable to taxes levied by school districts -- Penalty imposed for erroneous billing

imposed for erroneous billing. (1) The uniform penalty provisions of KRS 131.180 shall apply to all taxes levied by school districts pursuant to KRS 160.613 and 160.614. (2) In addition to the penalties provided by KRS 131.180 and the taxes imposed under KRS 160.613 and 160.614, any utility service provider that erroneously bills customers after being notified of the error by the department shall be subject to a penalty of twenty-five dollars ($25) per subsequent error, not to exceed ten thousand dollars ($10,000) per month.