Kentucky Code § KRS 138.720

Prohibited acts
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With respect to KRS 138.655 to 138.725, it is unlawful for any person to: (1) Fail to pay the tax imposed; (2) Fail, neglect, or refuse to file any return in the manner or within the time required; (3) Make any false statement or conceal any material fa ct in any record, return, or affidavit; (4) Conduct any activities requiring a license without such license or after such license has been surrendered, canceled or revoked; (5) Assign or attempt to assign a license; or (6) Violate any other provisions.

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