Kan. Stat. § 12-1,105

Current through 2024 Session Acts Chapter 111

Section 12-1,105 - Same; penalty for refusal or failure to file return

In every case where any person or corporation shall fail or refuse to make the return required by this act, the county clerk shall proceed to ascertain and determine the tax due thereon and add 50% of the tax so determined, as a penalty for failure to make such return.

K.S.A. 12-1,105

L. 1982, ch. 63, § 5; May 13.