KRS 143.050 — Bond for payment -- Court action on unpaid bond

(1) Any taxpayer charged with the filing of reports and payment of the tax imposed by
this chapter may be required to post a cash or corporate surety bond in an amount to
be determined by the department.
(2) The Commonwealth may bring an action for a restraini ng order, temporary or
permanent injunction to restrain or enjoin the operation of a taxpayer's business
until the bond is posted. Such action may be brought in the Franklin Circuit Court
or in the Circuit Court having jurisdiction of the taxpayer.