Ky. Rev. Stat. § 138.720 (2026)

With respect to KRS 138.655 to 138.725, it is unlawful for any person to: (1) Fail to pay the tax imposed; (2) Fail, neglect, or refuse to file any return in the manner or within the time required; (3) Make any false statement or conceal any material fact in any record, return, or affidavit; (4) Conduct any activities requiring a license without such license or after such license has been surrendered, canceled or revoked; (5) Assign or attempt to assign a license; or (6) Violate any other provisions. History: Amended 1958 Ky. Acts ch. 70, sec. 21. -- Created 1954 Ky. Acts ch. 97, sec. 15(1).