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139.990 Criminal penalties.

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139.990 Criminal penalties. (1) Any person who executes: (a) A resale certificate for property in accordance with KRS 139.270 knowing at the time of purchase that such property is not to be resold by him in the <br>regular course of business, for the purpose of evading the tax imposed under <br>this chapter; (b) An exemption certificate for property in accordance with KRS 139.270, knowing at the time of the purchase that he is not engaged in an occupation <br>that would entitle him to exemption status or any person who does not intend <br>to use the property in the prescribed manner; (c) A direct pay authorization for property not in accordance with 103 KAR 31:030; or (d) A Direct Mail Form issued not in accordance with the provisions of KRS 139.777; shall be guilty of a Class B misdemeanor. (2) A person who engages in business as a seller in this state without a permit or permits as required by this chapter or after a permit has been suspended, and each <br>officer of any corporation which is so engaged in business, shall be guilty of a Class <br>B misdemeanor. (3) Any person who violates any of the provisions of KRS 139.220, 139.380, or 139.700 shall be guilty of a Class B misdemeanor. (4) Any person who violates any of the regulations promulgated by the department shall be guilty of a Class B misdemeanor. (5) Any person, business, or motion picture production company falsifying expenditure reports, applications, or any other statements made in securing the tax credit <br>afforded by KRS 139.538 shall be guilty of a Class D felony. Such motion picture <br>production companies shall be denied any tax credit to which they would otherwise <br>be entitled, and shall be prohibited from applying for any future credit afforded by <br>KRS 139.538. Effective: August 1, 2008 <br>History: Amended 2008 Ky. Acts ch. 95, sec. 16, effective August 1, 2008. -- Amended 2007 Ky. Acts ch. 141, sec. 28, effective July 1, 2007. -- Amended 2005 Ky. Acts <br>ch. 85, sec. 451, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 32, <br>effective July 1, 2004. -- Amended 1992 Ky. Acts ch. 463, sec. 16, effective July 14, <br>1992. -- Amended 1988 Ky. Acts ch. 135, sec. 6, effective July 15, 1988. -- Amended <br>1986 Ky. Acts ch. 464, sec. 6, effective July 15, 1986. -- Amended 1982 Ky. Acts <br>ch. 102, sec. 2, effective July 15, 1982; and ch. 208, sec. 3, effective July 15, 1982. -- <br>Created 1960 Ky. Acts ch. 5, Art. I, secs. 80, 81, 82, and 83, effective February 5, <br>1960.