KRS 134.230: Bond to be executed by sheriff -- Liability of sheriff and sureties.

(1) (a) The sheriff shall execute a bond annually to the Commonwealth with one (1)

or more sufficient sureties in the minimum sum of ten thousand dollars

($10,000), conditioned on the faithful performance of his or her duties and to

pay over to the proper pers on and at the proper time all money collected. The

bond shall be executed prior to the sheriff collecting taxes for the year in

which the bond is executed. The bond shall be approved by order of the

governing body of the county, and shall be filed by the g overning body of the

county with the county clerk and with the department.

(b) The governing body of the county may require the sheriff to enter into an

additional bond, with good surety to be approved by the governing body of the

county.

(2) (a) Subject to the provisions of paragraph (b) of this subsection, the sureties on all

bonds executed by the sheriff pursuant to this section shall be jointly and

severally liable for any default of the sheriff during the calendar year in which

the bond was executed, w hether the liability accrues before or after the

execution of the bond.

(b) Neither the sheriff nor a surety shall be liable for any act or default of the

sheriff relating to the sheriff's revenue duties unless notice of the act or default

of the sheriff giving rise to a claim upon the bond has been given to the surety

by the department, the chief executive of the county, the county attorney, or

other person asserting the claim within ninety (90) days after discovery or at

the latest within one (1) year aft er the end of the year within which the bond

was executed.

(3) (a) Any sheriff who fails to execute a bond as required by this section shall forfeit

his or her office. The vacancy shall be filled as provided in KRS 63.220.

(b) If the chief executive of the county does not appoint a sheriff as provided in

KRS 63.220 within thirty (30) days, the department may appoint a tax

collector to collect the moneys due the state. An appointed collector shall

execute a bond within ten (10) days of being appointed, in th e same manner

and under the same conditions as provided in this section for a sheriff. A

sheriff who forfeits his or her office under this subsection or who resigns his

or her office shall not be appointed as collector under this section.