Weiss v. Porterfield

Appellant contends that R. 0. 5739.3'3 should he read as making all officers of a corporation personally liable for failure of the corporation to file returns and pay sales tases, regardless of whether the officer had any control or supervision of or was charged with the responsibility of filing returns and making payments.

In approaching this problem, we must consider R. C. 5739.30, 5739.31 and 5739.33 in pari materia to determine the intention of the General Assembly as to personal liability of corporate officers for unpaid sales tax assessments.

Appellant submits that R. C. 5739.33 must, and…