Statutes > Kentucky Statutes > CHAPTER 138 EXCISE TAXES > 138.540 Civil penalties for violation of KRS 138.510 to 138.530.

138.540 Civil penalties for violation of KRS 138.510 to 138.530.

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138.540 Civil penalties for violation of KRS 138.510 to 138.530. Any person who violates any provision of KRS 138.510 to 138.530 shall be subject to the <br>uniform civil penalties imposed pursuant to KRS 131.180 and interest at the tax interest <br>rate as defined in KRS 131.010(6). Effective: July 14, 1992 <br>History: Amended 1992 Ky. Acts ch. 403, sec. 13, effective July 14, 1992. -- Amended 1982 Ky. Acts ch. 452, sec. 17, effective July 1, 1982. -- Created 1948 Ky. Acts <br>ch. 35, sec. 4.