Kan. Stat. Ann. § 79-914
If any such railroad company shall fail to pay such tax within the time specified in K.S.A. 79-908, a penalty of ten percent of the amount of such tax shall be added thereto and charged against such railroad company by the director.
L. 1937, ch. 356, § 9; L. 1943, ch. 289, § 7; February 23.