KRS 131.160: Collection on bond for taxes.

If any taxpayer required to make bond for the payment of taxes fails to pay the taxes when

due, the department shall notify him and his surety by mailing notice to their last known

addresses. If, after expiration of a reasonable time from the date of the n otice, the amount

due remains unpaid, the commissioner shall proceed by suit to collect the amount due,

including the penalties, interest and costs. The defaulting taxpayer need not be made a

party to any suit brought against his surety.