My question involves employment and labor law for the state of: Kentucky.

Casual dinning restaurant with a take out window. The takeout window at this eatery is maintained by the hostess staff, they take the order ring them into the pos, bag them up, collect payment. Until recently any employee could open the cash drawer. anybody. The system changed once an employee was fired for a short drawer and she was bright enough to fill out a grievance with a board of labor, where corporate became quickly familiar (fines) with how they could not punish one employee for a cash handling issue unless only one employee could access the drawer. lol. the new system, one hostess is entered as takeout and only their employee number can open the drawer. ok reasonable change. Also tips are tracked now in the system also reasonable. Here comes the fun, the system does allow declared tips to be zero, even if they received tips. recently paychecks were handed out and obviously the tips are tracked on the stubs. Here is the fun part, this eatery does offer caterings and some delivery services, all rang in under the hostess employee number for takeout. two members of management usually perform the deliveries, and are more than happy to pocket the tips... ok. now that the tips are being tracked the hostess are worried about the potential for tax issues. rightfully so. the hostess want the tips back from management because they don't want to be responsible for taxes on money they did not get. one hostess tips that management has pocketed is well over 1500 for the past two weeks, which she received 150. what are the potential issues the hostess face from revenue services and should they get the money back?