(A) Any taxpayer who fails to timely file the report required by § 34.34 shall be subject to the same penalty for a Class A Misdemeanor as provided in the Kentucky Penal Code (KRS Chapter 500 et seq.).
(B) The failure to make timely remittance and payment of the tax to the treasurer of the Commission is, and shall be considered to be, a theft by failure to make required disposition of property as proscribed by KRS 514.070.
(Ord. 3-84, passed 3-20-1984)