Civil penalties for violation of KRS 138.510 to 138.530

KRS § 138.540, under EXCISE TAXES.

KRS § 138.540

Any person who violates any provision of KRS 138.510 to 138.530 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).