65-3424e.Same; failure to pay tax; penalties.(a) If any person fails to paytaxes when required by K.S.A. 65-3424d, there shall be added to theunpaid balance of the feesinterest at the rate per month prescribed by subsection (a) of K.S.A.79-2968 and amendments thereto from the date taxes were due until paid.
(b) If any person due to negligence or intentional disregard fails tofile a report or pay the taxes due at the time required by or under theprovisions of K.S.A. 65-3424d, there shall be addedto the tax a penalty in an amount equal to 10% of the unpaid balance of taxesdue.
(c) If any person fails to make a report, or to pay any taxes, within 60days from the date the report or taxes weredue, except in the case of an extension oftime granted by the secretary of revenue, there shall be added to the taxes duea penaltyequal to 25% of the amount of such tax.
(d) If any person, with fraudulent intent, fails to pay any tax ormake, render or sign any report, or to supply any information, within thetime required by or under the provisions of K.S.A. 65-3424d, thereshall be addedto the tax a penalty in an amount equal to50% of the unpaid balance of the 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 secretary of revenue, the failure ofa person to comply with the provisions of subsection (b) or (c) was dueto reasonable causes and not willful neglect, the secretary of revenuemay 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 report or to pay over any tax imposedunderK.S.A. 65-3424d, who makes a false or fraudulentreport, who fails to keep any books or records necessary to determine theaccuracy of the person's reports, who willfully violates any rules andregulationsof the secretary of revenue for the enforcement and administration of theprovisions of K.S.A. 65-3424d or this section,who aids and abets another in attempting to evade the payment of any taximposed by K.S.A. 65-3424d or who violates anyother provision of K.S.A. 65-3424d or this sectionshall, 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.
65-3424e.Same; failure to pay tax; penalties.(a) If any person fails to paytaxes when required by K.S.A. 65-3424d, there shall be added to theunpaid balance of the feesinterest at the rate per month prescribed by subsection (a) of K.S.A.79-2968 and amendments thereto from the date taxes were due until paid.
(b) If any person due to negligence or intentional disregard fails tofile a report or pay the taxes due at the time required by or under theprovisions of K.S.A. 65-3424d, there shall be addedto the tax a penalty in an amount equal to 10% of the unpaid balance of taxesdue.
(c) If any person fails to make a report, or to pay any taxes, within 60days from the date the report or taxes weredue, except in the case of an extension oftime granted by the secretary of revenue, there shall be added to the taxes duea penaltyequal to 25% of the amount of such tax.
(d) If any person, with fraudulent intent, fails to pay any tax ormake, render or sign any report, or to supply any information, within thetime required by or under the provisions of K.S.A. 65-3424d, thereshall be addedto the tax a penalty in an amount equal to50% of the unpaid balance of the 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 secretary of revenue, the failure ofa person to comply with the provisions of subsection (b) or (c) was dueto reasonable causes and not willful neglect, the secretary of revenuemay 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 report or to pay over any tax imposedunderK.S.A. 65-3424d, who makes a false or fraudulentreport, who fails to keep any books or records necessary to determine theaccuracy of the person's reports, who willfully violates any rules andregulationsof the secretary of revenue for the enforcement and administration of theprovisions of K.S.A. 65-3424d or this section,who aids and abets another in attempting to evade the payment of any taximposed by K.S.A. 65-3424d or who violates anyother provision of K.S.A. 65-3424d or this sectionshall, 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.
65-3424e.Same; failure to pay tax; penalties.(a) If any person fails to paytaxes when required by K.S.A. 65-3424d, there shall be added to theunpaid balance of the feesinterest at the rate per month prescribed by subsection (a) of K.S.A.79-2968 and amendments thereto from the date taxes were due until paid.
(b) If any person due to negligence or intentional disregard fails tofile a report or pay the taxes due at the time required by or under theprovisions of K.S.A. 65-3424d, there shall be addedto the tax a penalty in an amount equal to 10% of the unpaid balance of taxesdue.
(c) If any person fails to make a report, or to pay any taxes, within 60days from the date the report or taxes weredue, except in the case of an extension oftime granted by the secretary of revenue, there shall be added to the taxes duea penaltyequal to 25% of the amount of such tax.
(d) If any person, with fraudulent intent, fails to pay any tax ormake, render or sign any report, or to supply any information, within thetime required by or under the provisions of K.S.A. 65-3424d, thereshall be addedto the tax a penalty in an amount equal to50% of the unpaid balance of the 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 secretary of revenue, the failure ofa person to comply with the provisions of subsection (b) or (c) was dueto reasonable causes and not willful neglect, the secretary of revenuemay 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 report or to pay over any tax imposedunderK.S.A. 65-3424d, who makes a false or fraudulentreport, who fails to keep any books or records necessary to determine theaccuracy of the person's reports, who willfully violates any rules andregulationsof the secretary of revenue for the enforcement and administration of theprovisions of K.S.A. 65-3424d or this section,who aids and abets another in attempting to evade the payment of any taximposed by K.S.A. 65-3424d or who violates anyother provision of K.S.A. 65-3424d or this sectionshall, 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.
