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2023 Statute
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79-4107. (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. |
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2024. Powered by KLISS. Rendered: 2024-05-23T10:44:05. Head Rev No: 774691(I)