liable
adjective | \ ˈlī-ə-bəl \ | li·a·ble
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: answerable according to law : bound or obligated according to law or equity one is liable as an accomplice to the crime of another —W. R. LaFave and A. W. Scott, Jr. the estate is liable for succession taxes —Commissioner of Revenue Services v. Estate of Culpepper, 493 A.2d 297 (1985)
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a : being in a position to incur —used with to liable to a fine property liable to duties
b : subject or amenable according to law