KRS 142.404: Officer and member liability for taxes due.

Notwithstanding any other provision of law to the contrary, the president, vice president,

secretary, treasurer, manager, partner, or any other person holding any equivalent office or

position in any corporation, limited liability company, limited liabilit y partnership, or

limited liability limited partnership subject to KRS 142.400 and 142.402 shall be

personally and individually liable, both jointly and severally, for the tax imposed under

KRS 142.400. Dissolution, withdrawal of the corporation, limited l iability company,

limited liability partnership, or limited liability limited partnership from the state, or the

cessation of holding any office shall not discharge the liability of any person. The liability

shall attach at the time the tax becomes or beca me due. No person shall be held liable

under this section if the person did not have authority to collect, truthfully account for, or

pay over the tax at the time it became due. "Taxes" as used in this section shall include

interest accrued under KRS 131.1 83 and all applicable penalties imposed under this

chapter or KRS 131.180, 131.410 to 131.445, and 131.990.