Horayos 2:7-3:1

Horayos 2:7

A private individual and the king are liable to conditional guilt offerings but the Kohein Gadol and the court are exempt. An individual, the king and the Kohein Gadol are liable to definite guilt offerings but the court is exempt. The court is exempt in matters involving an oath of testimony, a person who accepted an oath upon himself, or ritual impurity vis-à-vis the Temple and its holy things, but an individual, the king and the Kohein Gadol are liable with the exception that the Kohein Gadol is not liable for ritual impurity of the Temple and its holy things; this is the opinion of Rabbi Shimon. Rather, they bring the variable guilt offering; Rabbi Eliezer says that the king brings a male goat.

Horayos 3:1

If the Kohein Gadol sinned and subsequently stopped being Kohein Gadol, or if the king sinned and subsequently stopped being king, the Kohein Gadol brings a bull and the king brings a male goat (the offerings being determined by their statuses at the time the sins were committed).