132.570 Attempts to evade taxation -- Penalty. No person shall willfully make a false statement or resort to any device to evade taxation. <br>Any person doing so shall be subject to three (3) times the amount of tax upon his <br>property, to be recovered by the sheriff by action in the name of the Commonwealth in <br>the county in which the property is liable for taxation, or by the Department of Revenue, <br>when the taxes are payable to it, in the Franklin Circuit Court. Effective: January 1, 2006 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 208, effective June 20, 2005; and ch. 168, sec. 66, effective January 1, 2006. -- Amended 1976 (1st Extra. Sess.) Ky. <br>Acts ch. 14, sec. 146, effective January 2, 1978. -- Amended 1949 (1st Extra. Sess.) <br>Ky. Acts ch. 2, sec. 5. -- Amended 1942 Ky. Acts ch. 131, secs. 6 and 32. -- <br>Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>secs. 4019a-11, 4051, 4061, 4065. Legislative Research Commission Note (1/1/2006). This section was amended by 2005 Ky. Acts chs. 85 and 168, which do not appear to be in conflict and have been <br>codified together.
132.570 Attempts to evade taxation -- Penalty. No person shall willfully make a false statement or resort to any device to evade taxation. <br>Any person doing so shall be subject to three (3) times the amount of tax upon his <br>property, to be recovered by the sheriff by action in the name of the Commonwealth in <br>the county in which the property is liable for taxation, or by the Department of Revenue, <br>when the taxes are payable to it, in the Franklin Circuit Court. Effective: January 1, 2006 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 208, effective June 20, 2005; and ch. 168, sec. 66, effective January 1, 2006. -- Amended 1976 (1st Extra. Sess.) Ky. <br>Acts ch. 14, sec. 146, effective January 2, 1978. -- Amended 1949 (1st Extra. Sess.) <br>Ky. Acts ch. 2, sec. 5. -- Amended 1942 Ky. Acts ch. 131, secs. 6 and 32. -- <br>Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>secs. 4019a-11, 4051, 4061, 4065. Legislative Research Commission Note (1/1/2006). This section was amended by 2005 Ky. Acts chs. 85 and 168, which do not appear to be in conflict and have been <br>codified together.
132.570 Attempts to evade taxation -- Penalty. No person shall willfully make a false statement or resort to any device to evade taxation. <br>Any person doing so shall be subject to three (3) times the amount of tax upon his <br>property, to be recovered by the sheriff by action in the name of the Commonwealth in <br>the county in which the property is liable for taxation, or by the Department of Revenue, <br>when the taxes are payable to it, in the Franklin Circuit Court. Effective: January 1, 2006 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 208, effective June 20, 2005; and ch. 168, sec. 66, effective January 1, 2006. -- Amended 1976 (1st Extra. Sess.) Ky. <br>Acts ch. 14, sec. 146, effective January 2, 1978. -- Amended 1949 (1st Extra. Sess.) <br>Ky. Acts ch. 2, sec. 5. -- Amended 1942 Ky. Acts ch. 131, secs. 6 and 32. -- <br>Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>secs. 4019a-11, 4051, 4061, 4065. Legislative Research Commission Note (1/1/2006). This section was amended by 2005 Ky. Acts chs. 85 and 168, which do not appear to be in conflict and have been <br>codified together.
