liable vs nonexempt

liable and nonexempt both are adjectives.

Word	Noun	Adjective	Verb	Adverb
liable	No	Yes	No	No
nonexempt	No	Yes	No	No

liable (adjective)	nonexempt (adjective)
at risk of or subject to experiencing something usually unpleasant	(of persons) not exempt from an obligation or liability
held legally responsible	(of goods or funds) subject to taxation
(often followed by `to') likely to be affected with
subject to legal action