yourstate.us
Kan. Stat. Ann. § 79-3708

Penalties for violations

Kansas · Kansas Statutes Annotated Chapter 79 — Taxation · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Kan. Stat. Ann. § 79-3708, Penalties for violations, Kansas, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2618878
Permanent ID
ys:prov:2618878@1
SHA-256
a21b24894d5acb3c4cdd10b8ed4c14233e5bc8b8b59e3f71e9869287986f0b80

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.