12-1698a.Same; interest and penalties for failure
to pay or untimely payment
of transient guest tax.
From and after July 1, 1984, (a) if any taxpayer shall
fail to pay the tax levied
pursuant to K.S.A. 12-1697, and amendments thereto, at the time required by
or under the provisions of K.S.A. 12-1698, and amendments thereto, there
shall be added to the unpaid balance of the tax, interest at the rate per
month prescribed by subsection (a) of K.S.A. 79-2968, and
amendments thereto, from the date the tax was due until paid.
(b) If any taxpayer due to negligence or intentional disregard fails to
file a return or pay the tax due at the time required by or under the
provisions of K.S.A. 12-1698, and amendments thereto, there shall be added
to the tax a penalty in an amount equal to 10% of the unpaid balance of tax
due.
(c) If any person fails to make a return, or to pay any tax, within 60 days
from the date the return or
tax was due, except in the case of an extension of
time granted by the director, there shall be added to the tax due a penalty
equal to 25% of the amount of such tax.
(d) If any taxpayer, with fraudulent intent, fails to pay any tax or
make, render or sign any return, or to supply any information, within the
time required by or under the provisions of K.S.A. 12-1698, and amendments
thereto, there shall be added to the tax a penalty in an amount equal to
50% 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 other
provisions 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 the
taxpayer to comply with the provisions of subsections (b) and (c) was due
to reasonable causes and not willful neglect, the director
may waive or reduce any of the penalties upon making a record of the reasons
therefor.
(g) In addition to all other penalties provided by this section, any
person who willfully fails to make a return or to pay any tax imposed under
K.S.A. 12-1697, and amendments thereto, or who makes a false or fraudulent
return, or fails to keep any books or records necessary to determine the
accuracy of the person's reports, or who willfully violates any regulations
of the secretary of revenue, for the enforcement and administration of the
provisions of K.S.A. 12-1696 to 12-16,101, inclusive, and amendments thereto,
or who aids and abets another in attempting to evade the payment of any tax
imposed by K.S.A. 12-1697, and amendments thereto, or who violates any
other provision of K.S.A. 12-1696 to 12-16,101, inclusive, and amendments
thereto, shall, upon conviction thereof, be fined not less than $100 nor
more than $1,000, or be imprisoned in the county jail not less than one
month nor more than six months, or be both so fined and imprisoned, in the
discretion of the court.
History: L. 1984, ch. 351, § 4;
L. 1992, ch. 9, § 4; July 1.
12-1698a.Same; interest and penalties for failure
to pay or untimely payment
of transient guest tax.
From and after July 1, 1984, (a) if any taxpayer shall
fail to pay the tax levied
pursuant to K.S.A. 12-1697, and amendments thereto, at the time required by
or under the provisions of K.S.A. 12-1698, and amendments thereto, there
shall be added to the unpaid balance of the tax, interest at the rate per
month prescribed by subsection (a) of K.S.A. 79-2968, and
amendments thereto, from the date the tax was due until paid.
(b) If any taxpayer due to negligence or intentional disregard fails to
file a return or pay the tax due at the time required by or under the
provisions of K.S.A. 12-1698, and amendments thereto, there shall be added
to the tax a penalty in an amount equal to 10% of the unpaid balance of tax
due.
(c) If any person fails to make a return, or to pay any tax, within 60 days
from the date the return or
tax was due, except in the case of an extension of
time granted by the director, there shall be added to the tax due a penalty
equal to 25% of the amount of such tax.
(d) If any taxpayer, with fraudulent intent, fails to pay any tax or
make, render or sign any return, or to supply any information, within the
time required by or under the provisions of K.S.A. 12-1698, and amendments
thereto, there shall be added to the tax a penalty in an amount equal to
50% 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 other
provisions 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 the
taxpayer to comply with the provisions of subsections (b) and (c) was due
to reasonable causes and not willful neglect, the director
may waive or reduce any of the penalties upon making a record of the reasons
therefor.
(g) In addition to all other penalties provided by this section, any
person who willfully fails to make a return or to pay any tax imposed under
K.S.A. 12-1697, and amendments thereto, or who makes a false or fraudulent
return, or fails to keep any books or records necessary to determine the
accuracy of the person's reports, or who willfully violates any regulations
of the secretary of revenue, for the enforcement and administration of the
provisions of K.S.A. 12-1696 to 12-16,101, inclusive, and amendments thereto,
or who aids and abets another in attempting to evade the payment of any tax
imposed by K.S.A. 12-1697, and amendments thereto, or who violates any
other provision of K.S.A. 12-1696 to 12-16,101, inclusive, and amendments
thereto, shall, upon conviction thereof, be fined not less than $100 nor
more than $1,000, or be imprisoned in the county jail not less than one
month nor more than six months, or be both so fined and imprisoned, in the
discretion of the court.
History: L. 1984, ch. 351, § 4;
L. 1992, ch. 9, § 4; July 1.
12-1698a.Same; interest and penalties for failure
to pay or untimely payment
of transient guest tax.
From and after July 1, 1984, (a) if any taxpayer shall
fail to pay the tax levied
pursuant to K.S.A. 12-1697, and amendments thereto, at the time required by
or under the provisions of K.S.A. 12-1698, and amendments thereto, there
shall be added to the unpaid balance of the tax, interest at the rate per
month prescribed by subsection (a) of K.S.A. 79-2968, and
amendments thereto, from the date the tax was due until paid.
(b) If any taxpayer due to negligence or intentional disregard fails to
file a return or pay the tax due at the time required by or under the
provisions of K.S.A. 12-1698, and amendments thereto, there shall be added
to the tax a penalty in an amount equal to 10% of the unpaid balance of tax
due.
(c) If any person fails to make a return, or to pay any tax, within 60 days
from the date the return or
tax was due, except in the case of an extension of
time granted by the director, there shall be added to the tax due a penalty
equal to 25% of the amount of such tax.
(d) If any taxpayer, with fraudulent intent, fails to pay any tax or
make, render or sign any return, or to supply any information, within the
time required by or under the provisions of K.S.A. 12-1698, and amendments
thereto, there shall be added to the tax a penalty in an amount equal to
50% 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 other
provisions 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 the
taxpayer to comply with the provisions of subsections (b) and (c) was due
to reasonable causes and not willful neglect, the director
may waive or reduce any of the penalties upon making a record of the reasons
therefor.
(g) In addition to all other penalties provided by this section, any
person who willfully fails to make a return or to pay any tax imposed under
K.S.A. 12-1697, and amendments thereto, or who makes a false or fraudulent
return, or fails to keep any books or records necessary to determine the
accuracy of the person's reports, or who willfully violates any regulations
of the secretary of revenue, for the enforcement and administration of the
provisions of K.S.A. 12-1696 to 12-16,101, inclusive, and amendments thereto,
or who aids and abets another in attempting to evade the payment of any tax
imposed by K.S.A. 12-1697, and amendments thereto, or who violates any
other provision of K.S.A. 12-1696 to 12-16,101, inclusive, and amendments
thereto, shall, upon conviction thereof, be fined not less than $100 nor
more than $1,000, or be imprisoned in the county jail not less than one
month nor more than six months, or be both so fined and imprisoned, in the
discretion of the court.
History: L. 1984, ch. 351, § 4;
L. 1992, ch. 9, § 4; July 1.