12-1694b.   Same; interest and penalties for failureto pay or untimely paymentof transient guest tax.From and after July 1, 1984, (a) if any taxpayer shallfail to pay the tax leviedpursuant to K.S.A. 12-1693, and amendments thereto, at the time required byor under the provisions of K.S.A. 12-1694, and amendments thereto, thereshall be added to the unpaid balance of the tax, interest at the rate permonth prescribed by subsection (a) of K.S.A. 79-2968, andamendments thereto, from the date the tax was due until paid.

      (b)   If any taxpayer due to negligence or intentional disregard fails tofile a return or pay the tax due at the time required by or under theprovisions of K.S.A. 12-1694, and amendments thereto, there shall be addedto the tax a penalty in an amount equal to 10% of the unpaid balance of taxdue.

      (c)   If any person fails to make a return, or to pay any tax, within 60 daysfrom the date the return ortax was due, except in the case of an extension oftime granted by the director, there shall be added to the tax due a penaltyequal to 25% of the amount of such tax.

      (d)   If any taxpayer, with fraudulent intent, fails to pay any tax ormake, render or sign any return, or to supply any information, within thetime required by or under the provisions of K.S.A. 12-1694, and amendmentsthereto, there shall be added to the tax a penalty in an amount equal to50% of the unpaid balance of tax due.

      (e)   Penalty or interest applied under the provisions of subsections (a)and (d) shall be in addition to the penalty added under any otherprovisions of this section, but the provisions of subsections (b) and (c)shall be mutually exclusive of each other.

      (f)   Whenever, in the judgment of the director, the failure of thetaxpayer to comply with the provisions of subsections (b) and (c) was dueto reasonable causes and not willful neglect, the directormay waive or reduce any of the penalties upon making a record of the reasonstherefor.

      (g)   In addition to all other penalties provided by this section, anyperson who willfully fails to make a return or to pay any tax imposed underK.S.A. 12-1693, and amendments thereto, or who makes a false or fraudulentreturn, or fails to keep any books or records necessary to determine theaccuracy of the person's reports, or who willfully violates any regulationsof the secretary of revenue, for the enforcement and administration of theprovisions of K.S.A. 12-1692 to 12-1695, inclusive, and amendments thereto,or who aids and abets another in attempting to evade the payment of any taximposed by K.S.A. 12-1693, and amendments thereto, or who violates anyother provision of K.S.A. 12-1692 to 12-1695, inclusive, and amendmentsthereto, shall, upon conviction thereof, be fined not less than $100 normore than $1,000, or be imprisoned in the county jail not less than onemonth nor more than six months, or be both so fined and imprisoned, in thediscretion of the court.

      History:   L. 1984, ch. 351, § 2;L. 1992, ch. 9, § 2; July 1.