Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 135.110 — Liability of officer for failing to levy or return execution in name of state or county
Officers and their deputies failing to levy executions in the name of the state or county, or
withholding any such executions, and not making return thereof for o ne (1) month after
the return day, or failing to pay the money when collected, shall, together with their
sureties, be liable for the amount of the execution and twenty percent (20%) damages
thereon, to be recovered by action in the name of the state or co unty by the county
attorney.
Source: official text