unexempt
/ˌʌnɛkˈsɛmpt/Definitions
1. adjective
Not exempt or free from something, such as a tax or a liability.
“The company was not unexempt from paying taxes on the foreign earnings.”
2. adjective
Not entitled to an exemption, privilege, or immunity.
“The unexempt employees were required to work on the weekends.”
3. noun
A person or thing that is not exempt or free from something.
“The unexempt party was forced to pay the fine.”