Liable
Part of speech: adjective
Definition: Bound or obliged in law or equity; responsible; answerable; as, the surety is liable for the debt of his principal. Exposed to a certain contingency or casualty, more or less probable; -- with to and an infinitive or noun; as, liable to slip; liable to accident.
Example sentence: I claim to be a simple individual liable to err like any other fellow mortal. I own, however, that I have humility enough to confess my errors and to retrace my steps.
Nonexempt
Part of speech: adjective
Definition: Not exempt.Subject to taxation; not within any category of income to which taxes are not applied.