KRS 143.085: Corporate officers personally liable.

Notwithstanding any other provisions of this chapter to the contrary, the president, vice

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

of any corporation subject to the provisions of this chapter shall be per sonally and

individually liable, both jointly and severally, for the taxes imposed under this chapter,

and neither the corporate dissolution nor withdrawal of the corporation from the state nor

the cessation of holding any corporate office shall discharge the foregoing liability of any

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

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

and individually liable pursuant to this sec tion who had no authority in the management

of the business or financial affairs of the corporation at the time that the taxes imposed by

this chapter become or became due. Taxes as used in this section include interest accrued

at the rate provided by KRS 143.080, and all applicable penalties imposed under this

chapter, and all applicable penalties and fees imposed under KRS 131.180, 131.410 to

131.445, and 131.990.