70a-102a. Interest and penalties imposed for nonpayment of compensation required for the taking of materials from stateowned rivers.
70a-102a
70a-102a. Interest and penalties imposed fornonpayment of compensation required for the taking of materials from stateownedrivers.(a) If any compensation required by K.S.A. 70a-102, andamendments thereto, is determined by the director to be unpaid: (1) Not due tonegligence or to intentional disregard of this act or rules and regulationspromulgated by the secretary, interest on such compensation shall be added atthe rate per month prescribed by subsection (a) of K.S.A. 79-2968, andamendments thereto, from the date the compensation was due until paid; (2) dueto negligence or to intentional disregard of this act or rules and regulationspromulgated by the secretary, but without intent to defraud, a penalty of 10%of the amount of such compensation shall be added, together with interest atthe rate per month prescribed by subsection (a) of K.S.A. 79-2968, andamendments thereto, from the date the compensation was due until paid; (3) dueto fraud with intent to evade the compensation, there shall be added thereto apenalty of 50% of the amount of such compensation, together with interest atthe rate per month prescribed by subsection (a) of K.S.A. 79-2968, andamendments thereto, from the date the compensation was due until paid.
(b) If any person fails or refuses to make any return, when required to do sounder the provisions of K.S.A. 70a-101 et seq., and amendmentsthereto, such person shall be subject to a penalty of $25 per day for eachreturn which such person fails or refuses to file.
(c) Whenever, in the judgment of the director, the failure of any person tocomply with the provisions of subsection (a)(2) and (b) of thissection, was due to reasonable cause, the director may, in the exercise ofdiscretion, waive or reduce any of the penalties upon making a record of thereason therefor.
(d) In addition to all other penalties provided by this section, any personwho: (1) Fails to make a return, or to pay any compensation required to be paidas required by K.S.A. 70a-101 et seq., and amendments thereto; or(2) makes a false or fraudulent return, or fails to keep any books or recordsprescribed by K.S.A. 70a-101 et seq., and amendments thereto; or(3) willfully violates any rules and regulations promulgated by the secretaryfor the enforcement and administration of K.S.A. 70a-101 et seq.,andamendments thereto; or (4) aids and abets another in attempting to evade thepayment of any compensation required to be paid, shall be subject to thepenaltyprescribed for other violations by K.S.A. 70a-108, and amendments thereto.
(e) The director of taxation shall examine all returns filed under theprovision of K.S.A. 70a-101 et seq., and amendments thereto, andshall issue notices and final determinations of liability hereunder in themanner prescribed by K.S.A. 79-3226, and amendments thereto, relating to incometaxes.
History: L. 2002, ch. 186, § 11; July 1.