KRS 143.050: Bond for payment -- Court action on unpaid bond.

(1) Any taxpayer charged with the filing of reports and payment of the tax imposed by

this chapter may be required to post a cash or corporate surety bond in an amount to

be determined by the department.

(2) The Commonwealth may bring an action for a restraini ng order, temporary or

permanent injunction to restrain or enjoin the operation of a taxpayer's business

until the bond is posted. Such action may be brought in the Franklin Circuit Court

or in the Circuit Court having jurisdiction of the taxpayer.