Kansas Statutes

§ 79-4107 — Penalties for violations of act

Kansas·Ch. 79 TAXATION·Art. 41 LIQUOR ENFORCEMENT TAX
(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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Related

§ 79-4101
Kansas § 79-4101

Legislative History

L. 1949, ch. 242, § 123; L. 1983, ch. 161, § 26; July 1.

Nearby Sections

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