KRS § 134.990 — KY Code / Title XI / Chapter 134 / Section 134.990
134.990 Penalties
Status: in_force

134.990 Penalties.

(1) Any sheriff who fails to make his or her annual settlement available as required by

KRS 134.192, or who fails to remit any amounts which are due to the taxing

districts as required by law, shall be subject to indictment in his or her county of

residence, and upon conviction shall be fined not less than five hundred dollars

($500) nor more than five thousand dollars ($5,000).

(2) Any sheriff who violates KRS 134.160(5) shall be fined not less than one hundred

dollars ($100) nor more than five hundred dollars ($500) for each offense.

(3) Any sheriff who fails to maintain accurate records of ad valorem taxes collected, or

who fails to collect taxes due that were collectable shall be held liable on his or her

bond for the amount of the tax, penalties, interest, and costs due, plus a thirty

percent (30%) penalty thereon. Action shall be brought in the Circuit Court of the

county in which the tax is due, on motion of the county attorney or department on

behalf of the state. All actions shall be prosecuted by the county attorney, who shall

be entitled to retain the penalty recovered for services rendered if all amounts

otherwise due are recovered and paid to the taxing jurisdictions entitled to receive

those amounts.

(4) Any outgoing sheriff who fails for ten (10) days to comply with KRS 134.215 shall

be fined not less than fifty dollars ($50) nor more than five hundred dollars ($500),

and be liable on his or her bond for any default.

(5) In addition to the penalty imposed by KRS 134.191, any sheriff who fails to report

as required in KRS 134.191 shall be fined not less than one hundred dollars ($100)

nor more than five hundred dollars ($500).

(6) Any person who is required to register with the department pursuant to KRS

134.129 who fails to register shall be fined not less than ten dollars ($10) or more

than five hundred dollars ($500) for each certificate of delinquency purchased while

the person was not registered but should have been.

(7) Any person who willfully fails to comply with any administrative regulation

promulgated under KRS 134.547(3) shall be fined not less than twenty dollars ($20)

nor more than one thousand dollars ($1,000).

(8) Any county attorney who contracts with the department to collect certificates of

delinquency and personal property certificates of delinquency who fails to send the

notices required by KRS 134.504(4) shall be fined not less than ten dollars ($10)

nor more than one hundred dollars ($100) for each notice that he or she fails to

send.

(9) Any sheriff who fails to keep his or her books in an intelligible manner and

according to the form prescribed by the department, or to make the entries required

by law, shall be fined not less than fifty dollars ($50) nor more than two hundred

dollars ($200) for each offense.

(10) Any third-party purchaser who attempts to circumvent the fairness of the sale

process established pursuant to KRS 134.128 by involving multiple entities or

individuals in the bidding process at the annual sale:

(a) Shall be guilty of a Class A misdemeanor;

(b) May have the registration required by KRS 134.129 revoked; and

(c) May be prohibited from participating in future sales of priority certificates of

delinquency.

The county attorney and the Attorney General shall have concurrent jurisdiction for

the investigation and prosecution of offenses under this section.

(11) (a) Any third-party purchaser who knowingly:

1. Demands costs or fees in excess of those permitted by KRS 134.452;

2. Fails to send notices as required by KRS 134.490, or to include in the

notices the information required by KRS 134.490; or

3. Fails to provide revised contact information as required by KRS

134.490;

shall be subject to a fine of not less than one hundred dollars ($100) nor more

than two hundred fifty dollars ($250) for the first offense, and for the second

and any subsequent offenses, shall be fined not less than two hundred fifty

dollars ($250) nor more than five hundred dollars ($500).

(b) As used in this subsection, "knowingly" has the same meaning as in KRS

501.020.

(12) Any person who fails to do an act required, or does an act forbidden, by any

provision of this chapter for which no other penalty is provided shall be fined not

less than ten dollars ($10) nor more than five hundred dollars ($500).