Statutes, codes, and regulations
Kentucky Revised Statutes
Title 11 - REVENUE AND TAXATIONChapter 138 - EXCISE TAXES
CIGARETTES
Section 138.185 - Civil penalties for violation of KRS 138.130 to 138.205

Ky. Rev. Stat. § 138.185

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Current through 2024 Ky. Acts ch.225
Section 138.185 - Civil penalties for violation of KRS 138.130 to 138.205

Any person who violates any provision of KRS 138.130 to 138.205 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) from the date due until the date of payment.

KRS 138.185

Effective:7/14/1992
Amended 1992 Ky. Acts ch. 403, sec. 10, effective7/14/1992. -- Amended 1982 Ky. Acts ch. 452, sec. 14, effective 7/1/1982. -- Amended 1978 Ky. Acts ch. 233, sec. 20, effective 6/17/1978. -- Created 1962 Ky. Acts ch. 92, sec. 7(11).