Kentucky Revised Statutes Title XI. Revenue and Taxation § 138.720.Prohibited acts

(1) Fail to pay the tax imposed;

(2) Fail, neglect, or refuse to file any return in the manner or within the time required;

(3) Make any false statement or conceal any material fact in any record, return, or affidavit;

(4) Conduct any activities requiring a license without such license or after such license has been surrendered, canceled or revoked;

(5) Assign or attempt to assign a license; or

(6) Violate any other provisions.