KRS 131.160 — Collection on bond for taxes

If any taxpayer required to make bond for the payment of taxes fails to pay the taxes when
due, the department shall notify him and his surety by mailing notice to their last known
addresses. If, after expiration of a reasonable time from the date of the n otice, the amount
due remains unpaid, the commissioner shall proceed by suit to collect the amount due,
including the penalties, interest and costs. The defaulting taxpayer need not be made a
party to any suit brought against his surety.