(=subject)
to be liable to sth [+prosecution, imprisonment] être passible de qch
to be liable to a fine être passible d'une amende
to be liable for tax, to be liable to tax
[person] être imposable
→ Shareholders would be immediately liable for tax on these huge gains.
[goods] être taxé(e)
→ Vehicles are liable to tax on 15% of their list price.