79-4107. Penalties for violations of act. (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.
Structure Kansas Statutes
Article 41 - Liquor Enforcement Tax
79-4101 Imposition and rate of tax.
79-4102 Tax paid by purchaser and collected by seller.
79-4103 Time for returns and payment of tax; forms; extension of time.
79-4104 Notice to director of taxation when seller's license issued, revoked, suspended or expired.
79-4105 Enforcement, collection and administration; sections applicable; "director" defined.