79-3708. Penalties for violations. Any retailer or person who fails to make a return, or to pay any tax herein provided, or who makes a false or fraudulent return, or who willfully violates any regulation of the director for the enforcement and administration of this act, or aids and abets another in attempting to evade the payment of any tax imposed by this act, or who violates any other provision of this act, shall, upon conviction thereof, be fined not less than one hundred dollars nor more than one thousand dollars or be imprisoned in the county jail not less than one month, nor more than six months, or be both so fined and imprisoned, in the discretion of the court.
History: L. 1937, ch. 375, § 8; L. 1945, ch. 370, § 12; June 30.
Structure Kansas Statutes
Article 37 - Kansas Compensating Tax
79-3703 Compensating use tax imposed; rate.
79-3703a Evidence that property was sold for use in state.
79-3705 Rate where article already subjected to tax.
79-3705a Tax paid by consumer or user; duty of retailer; returns.
79-3705b Assumption of tax by retailer unlawful.
79-3705c Collection of tax and other duties of retailers.
79-3705d Collection by retailer not doing business within state; permit; cancellation.
79-3705e Tax collected as debt owed by retailer.
79-3708 Penalties for violations.
79-3709 Collection procedure when tax not paid.