Kentucky Revised Statutes Title XI. Revenue and Taxation § 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 regular course of business, for the purpose of evading the tax imposed under this chapter;

(b) An exemption certificate or a Streamlined Sales and Use Tax Agreement Certificate of Exemption for property in accordance with KRS 139.270 , knowing at the time of the purchase that he is not engaged in an occupation that would entitle him to exemption status or any person who does not intend to use the property in the prescribed manner;  or

(c) A direct pay authorization for property not in accordance with an administrative regulation promulgated by the department governing direct pay authorizations;

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 officer of any corporation which is so engaged in business, shall be guilty of a Class 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 afforded by KRS 139.538 shall be guilty of a Class D felony.  Such motion picture production companies shall be denied any tax credit to which they would otherwise be entitled, and shall be prohibited from applying for any future credit afforded by KRS 139.538 .


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