Hawes v. LeCraw

Jordan, Presiding Judge.

The State Revenue Commissioner assessed LeCraw, as an employee of C & L Oil, Incorporated, d/b/a Peachtree Texaco Service, for sales and use tax deficiencies, including penalties and interest, incurred by his employer, an insolvent corporation, basing the claim on the provisions of the 1960 Act (Ga. L. 1960, p. 210; Code Ann. § 92-3451a) imposing personal liability on an “officer or employee of any corporation who has control or supervision of collecting” certain taxes, including sales and use taxes, “and of accounting for and paying over” the taxes to the…