Kansas § 79-4107 Penalties for violations of act

Kansas Statutes

§ 79-4107 — Penalties for violations of act

Kansas § 79-4107

Ch. 79TAXATION

Art. 41LIQUOR ENFORCEMENT TAX

This text of Kansas § 79-4107 (Penalties for violations of act) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-4107 (2026).

Text

(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.

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(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.