Parkinson v. Limbach

R.C. 5739.33, as applicable, reads:

“If any corporation required 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 * * * payment, any of its officers * * * charged with the responsibility of * * * making payments, shall be personally liable for such failure. The dissolution of a corporation shall not discharge an officer’s * * * liability for a prior failure of the corporation to * * * remit tax due. The sum due for such liability may be collected by assessment in the manner provided in…