Kentucky Revised Statutes · § 138.992 — Penalty for unauthorized use of gasoline or special fuels

Any person who knowingly uses gasoline or special fuels, the tax on which is subject to refund or credit, for any purpose other than as provided in KRS 138.341, 138.344, 138.445, 138.358, or 138.446, shall be fined not less than one hundred (100) nor more than five hundred dollars ($500), or imprisoned not exceeding one (1) year, or both so fined and imprisoned.