§ 37.058 PENALTY.
   (A)   Any business entity or employer who willfully fails to make a return or willfully makes a false return, or who willfully fails to pay fees owing or collected, with intent to evade payment of the fee or amount collected, or any part thereof, shall upon conviction be guilty, of a Class A misdemeanor in accordance with the Kentucky Revised Statutes.
   (B)   Any person who willfully aids or assists in, or procures, counsels or advises the preparation or presentation under, or in connection with any matter arising from a return, affidavit, claim or other document, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document, shall upon conviction be guilty, of a Class A misdemeanor in accordance with the Kentucky Revised Statutes.
   (C)   Any person who violates the provisions of this subsection by intentionally inspecting confidential taxpayer information without authorization shall upon conviction be guilty, of a Class B misdemeanor in accordance with the Kentucky Revised Statutes.
   (D)   Any person who violates the provisions of this division by divulging confidential taxpayer information shall upon conviction be guilty, of a Class A misdemeanor in accordance with the Kentucky Revised Statutes.