Ky. Rev. Stat. § 132.570
Current through 2024 Ky. Acts ch.225
No person shall willfully make a false statement or resort to any device to evade taxation. Any person doing so shall be subject to three (3) times the amount of tax upon his property, to be recovered by the sheriff by action in the name of the Commonwealth in the county in which the property is liable for taxation, or by the Department of Revenue, when the taxes are payable to it, in the Franklin Circuit Court.
KRS 132.570
Amended 2005, Ky. Acts ch. 85, sec. 208, effective 6/20/2005; and ch. 168, sec. 66, effective1/1/2006. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 146, effective 1/2/1978. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 5. -- Amended 1942 Ky. Acts ch. 131, secs. 6 and 32. --Recodified 1942 Ky. Acts ch. 208, sec. 1, effective 10/1/1942, from Ky. Stat. secs. 4019a-11, 4051, 4061, 4065.