Any person who violates any provision of KRS 138.240 to 138.260 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 when due shall be paid.
KRS § 138.290, under EXCISE TAXES.
KRS § 138.290
Any person who violates any provision of KRS 138.240 to 138.260 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 when due shall be paid.