KRS 142.357: Liability of corporate officers for taxes imposed by KRS 142.303, 142.307,

142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363.

Notwithstanding any other provisions of KRS 142.301 to 142.363, the president, vice

president, secretary, treasurer, or any other person holding any equivalent corporate office

of any corporation subject to the provisions of KRS 142.301 to 142.363 shall be

personally and individually liable jointly and severally, for the taxes imposed under KRS

142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363.

Neither the corporate dissolution or withdrawal of the corporation from the state nor the

cessation of holding any corporate office shall discharge the liability imposed by this

section. The personal and individual liability shall apply to each and every person holding

a corporate office at the time the taxes become or became due. No person will be

personally and individually liable pursuant to this section if that person did not have

authority in the management of the business or financial affairs of the corporation at the

time the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315,

142.316, 142.361, and 142.363. "Taxes" as used in this section shall include interest

accrued at the rate provided by KRS 131.010(6) and all applicable penalties and fees

imposed under the provisions of KRS 142.301 to 142.363 and KRS 131.180, 131.440,

and 131.990.