143A.991 Penalties. (1) Any taxpayer who fails to file required returns and remit the tax due under this chapter shall be guilty of a misdemeanor and upon conviction therefor shall be fined <br>an amount not less than ten dollars ($10) nor more than one hundred dollars ($100), <br>or imprisoned for a period not to exceed thirty (30) days, or both such fine and <br>imprisonment. (2) Any taxpayer, including any officer of a corporation, who engages in the severing and/or processing of natural resources in this state or sells or uses natural resources <br>so severed or processed without obtaining a certificate of registration or after a <br>certificate of registration has been suspended or revoked, shall be guilty of a <br>misdemeanor and upon conviction therefor, shall be fined an amount not less than <br>one hundred dollars ($100) nor more than one thousand dollars ($1,000) or <br>imprisoned for a period not to exceed six (6) months, or both such fine and <br>imprisonment. Effective: June 1, 1980 <br>History: Created 1980 Ky. Acts ch. 392, sec. 16, effective June 1, 1980.
143A.991 Penalties. (1) Any taxpayer who fails to file required returns and remit the tax due under this chapter shall be guilty of a misdemeanor and upon conviction therefor shall be fined <br>an amount not less than ten dollars ($10) nor more than one hundred dollars ($100), <br>or imprisoned for a period not to exceed thirty (30) days, or both such fine and <br>imprisonment. (2) Any taxpayer, including any officer of a corporation, who engages in the severing and/or processing of natural resources in this state or sells or uses natural resources <br>so severed or processed without obtaining a certificate of registration or after a <br>certificate of registration has been suspended or revoked, shall be guilty of a <br>misdemeanor and upon conviction therefor, shall be fined an amount not less than <br>one hundred dollars ($100) nor more than one thousand dollars ($1,000) or <br>imprisoned for a period not to exceed six (6) months, or both such fine and <br>imprisonment. Effective: June 1, 1980 <br>History: Created 1980 Ky. Acts ch. 392, sec. 16, effective June 1, 1980.
143A.991 Penalties. (1) Any taxpayer who fails to file required returns and remit the tax due under this chapter shall be guilty of a misdemeanor and upon conviction therefor shall be fined <br>an amount not less than ten dollars ($10) nor more than one hundred dollars ($100), <br>or imprisoned for a period not to exceed thirty (30) days, or both such fine and <br>imprisonment. (2) Any taxpayer, including any officer of a corporation, who engages in the severing and/or processing of natural resources in this state or sells or uses natural resources <br>so severed or processed without obtaining a certificate of registration or after a <br>certificate of registration has been suspended or revoked, shall be guilty of a <br>misdemeanor and upon conviction therefor, shall be fined an amount not less than <br>one hundred dollars ($100) nor more than one thousand dollars ($1,000) or <br>imprisoned for a period not to exceed six (6) months, or both such fine and <br>imprisonment. Effective: June 1, 1980 <br>History: Created 1980 Ky. Acts ch. 392, sec. 16, effective June 1, 1980.
