KRS 135.060 — Action by employees of Department of Revenue for money due state or taxing district from collecting officer or taxpayer -- Penalty

(1) Employees of the Department of Revenue shall, when directed by the
commissioner, institute actions in the name of t he state, and in the name of any
county, school or other taxing district, on relation of the commissioner, against any
delinquent state, county or district officer or any person to recover taxes or any
other money due the state or any county, school or other taxing district.
(2) Employees of the Department of Revenue before instituting or causing to be
instituted any action that the commissioner is authorized by law to institute, shall
file a copy of same with the commissioner, with a verified statement of the facts
upon which it is based. No action shall be instituted or caused to be instituted by an
employee until it is approved and authorized by the commissioner.
(3) In all actions brought under subsection (1) of this section in which a judgment is
recovered, the party in default shall, in addition to the amount found to be due the
state or any county, school or other taxing district, be adjudged to pay a penalty of
twenty percent (20%) on the amount due.