KRS 341.315

A lien of the same nature and upon the same property and having the same force, effect and priorities as that created by KRS 376.010 and 376.140 in favor of persons performing labor is hereby created in favor of the cabinet to secure the payment of contributions and interest accruing by reason of the labor performed by the persons. Notice of the lien shall be filed and the lien may be enforced in the same manner and within the same time after the last contributions became due as is provided for filing and enforcing the liens created in KRS 376.010 and 376.140.