Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-4107
Chapter Title:TAXATION
Article Title:LIQUOR ENFORCEMENT TAX
Tax Type:Liquor Enforcement Tax
Brief Description:Penalties for violations of act.
Keywords:


Body:

79-4107. Penalties for violations of act. (a) No person shall: (1) Fail to make a return or pay any tax provided in K.S.A. 79-4101 to 79-4105, and amendments thereto; (2) make a false or fraudulent return; (3) willfully violate any rules and regulations of the secretary of revenue for the enforcement and administration of those sections; (4) aid or abet another in attempting to evade the payment of any tax imposed by those sections; or (5) violate any other provision of those sections.
(b) Violation of subsection (a) is punishable by a fine of not less than $100 or more than $1,000 or by imprisonment for not less than one or more than six months, or by both.
History: L. 1949, ch. 242, 123; L. 1983, ch. 161, 26; July 1.


Date Composed: 04/04/2011 Date Modified: 04/04/2011

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