Skuratowicz v. Tracy

R.C. 5739.33 imposes personal liability on a responsible corporate officer for a corporation’s sales tax. During the audit period in question, it read:

“If any corporation required to file returns and to remit tax due to the state under the provisions of sections 5739.01 to 5739.31, inclusive, of the Revised Code, fails for any reason to make such filing or payment, any of its officers, or employees having control or supervision of or charged with the responsibility of filing returns and making payments, shall be personally liable for such failure. The dissolution of the corporation shall not…