Any person who violates any provision of KRS 234.370 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) shall be paid as a part of the tax.
KRS 234.420
Amended 1992 Ky. Acts ch. 338, sec. 9, effective8/1/1992; and ch. 403, sec. 23, effective8/1/1992. -- Created 1960 Ky. Acts ch. 176, sec. 13, effective 7/1/1960.