Iowa Code § 421.26 — Personal liability for tax due

If a licensee or other person under section 452A .65 , a retailer or purchaser under chapter 423A , 423B , 423C , or 423D , or chapter 423E , Code 2023, or section 423.14 , 423.14A , 423.29 , 423.31 , or 423.33 , or a user under section 423.34 , or a permit holder or licensee under section 453A .13 , 453A .16 , or 453A .44 fails to pay a tax under those sections when due, an officer of a corporation or association, notwithstanding section 489.304 , a member or manager of a limited liability company , or a partner of a partnership, having control or supervision of or the authority for remitting the tax payments and having a substantial legal or equitable interest in the ownership of the corporation, association, limited liability company , or partnership, who has intentionally failed to pay the tax is personally liable for the payment of the tax, interest, and penalty due and unpaid. However , this section shall not apply to taxes on accounts receivable. The dissolution of a corporation, association, limited liability company , or partnership shall not discharge a person ’s liability for failure to remit the tax due. 86 Acts, ch 1007, §19