Kentucky Revised Statutes Title XI. Revenue and Taxation § 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 one (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 county by the county attorney.