KRS 142.357 — Liability of corporate officers for taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363

Notwithstanding any other provisions of KRS 142.301 to 142.363, the president, vice
president, secretary, treasurer, or any other person holding any equivalent corporate office
of any corporation subject to the provisions of KRS 142.301 to 142.363 shall be
personally and individually liable jointly and severally, for the taxes imposed under KRS
142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363.
Neither the corporate dissolution or withdrawal of the corporation from the state nor the
cessation of holding any corporate office shall discharge the liability imposed by this
section. The personal and individual liability shall apply to each and every person holding
a corporate office at the time the taxes become or became due. No person will be
personally and individually liable pursuant to this section if that person did not have
authority in the management of the business or financial affairs of the corporation at the
time the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315,
142.316, 142.361, and 142.363. "Taxes" as used in this section shall include interest
accrued at the rate provided by KRS 131.010(6) and all applicable penalties and fees
imposed under the provisions of KRS 142.301 to 142.363 and KRS 131.180, 131.440,
and 131.990.