Department of Revenue v. Joseph Bublick & Sons, Inc.

Here the issue is whether, if a corporation is unable to satisfy its tax liability under the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1973, ch. 120, par. 440 et seq.), post-judgment action must be maintained against that corporation before the individual corporate officers may be called upon to assume this liability.

The controlling statute provides:

“Any officer or employee of any corporation subject to the provisions of this Act who has the control, supervision or responsibility of filing returns and making-payment of the amount of tax herein imposed in accordance with Section 3 of this…