Thanks for your question, and thanks for using JustAnswer.com.
First off, if your not paying the tax was an oversight, you're not in trouble but you will owe penalties and interest on your tax bill. According to Kentucky Law, since no returns were filed they can go back an unlimited amount of time (SOURCE
If you have an accountant working with you, then you don't need legal advice. An accountant can deal with this issue for you. Now, the only time you really NEED an attorney is if they try to claim that this is criminal, which from your scenario it just sounds like an oversight. File the returns, pay the tax, and you'll be fine.
A county has the same authority as virtually any other taxing body. They can attach to your business assets, levy your bank accounts - and do virtually anything that Kentucky could do.
Since you have never filed, your accountant should contact the county and see how many years that they want you to go back and pay taxes on. Since you've never filed, they might agree to the last six years and then again they may want more years. If you're working with them, you'll be better off in the end.
Please let me know if you need additional assistance. Thanks again for using JustAnswer.com and have a happy New Year.
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You should be aware that your question, as with most tax questions, can never really be answered completely...addressing all the permutations; that is because of the many assumptions that have to be made I have done my best to determine what I think you are asking and answering it in the most direct and understandable manner possible. If, however, after reviewing the questions, you have any uncertainties or further questions, please do not hesitate to ask.