The following shall constitute employers mandatorily subject to, and required to comply with, the provisions of this chapter:
(1) Any person, other than one engaged solely in agriculture, that has in this state one (1) or more employees subject to this chapter.
(2) The state, any agency thereof, and each county, city of any class, school district, sewer district, drainage district, tax district, public or quasipublic corporation, or any other political subdivision or political entity of the state that has one (1) or more employees subject to this chapter. Created 1972 Ky. Acts ch. 78, sec. 3.