Arizona Department of Revenue v. Action Marine, Inc.

*142OPINION

BERCH, Vice Chief Justice.

¶ 1 We have been asked to decide whether a corporate officer or director may be held personally liable under Arizona Revised Statutes (“A.R.S.”) section 42-5028 (2006) for failing to remit to the Arizona Department of Revenue money collected from the corporation’s customers to pay transaction privilege taxes. We hold that § 42-5028 provides for such personal liability.

I. FACTS AND PROCEDURAL HISTORY

¶ 2 Melvin, John, and Daniel Randall were shareholders and directors of Action Marine, Inc., an Arizona corporation that sold boats and other marine products. John…