us-oh/stat
Ohio Rev. Code § 5735.35
Personal liability for unpaid taxes
# (A)
# (1)
If any person, regardless of organizational form, required to file reports and to remit taxes imposed under this chapter fails for any reason to file such reports or pay such taxes, any employees of the person having control or supervision of, or charged with the responsibility of, filing reports and making payments, or any officers or trustees of the person responsible for the execution of the person's fiscal responsibilities, are personally liable for the failure.
# (2)
The dissolution, termination, or bankruptcy of a person shall not discharge a responsible officer's, shareholder's, member's, manager's, employee's, or trustee's liability for failure of the person to file reports or remit taxes. The sum due for the liability may be collected by assessment in the manner provided in sections 5735.12 and 5735.121 of the Revised Code.
# (B)
If more than one individual is personally liable under this section for the unpaid tax of a person, then the liability of all such individuals shall be joint and several.
Source: view the official text
In this chapter (40 sections)
- 5735.11 · Interest on late payment of tax or refund
- 5735.12 · Liability for additional charge or assessment for…
- 5735.13 · Refund of tax when motor fuel lost or destroyed
- 5735.14 · Reimbursement when fuel not used for in-state operation of…
- 5735.15 · Seller's statement required when purchaser claims right to…
- 5735.18 · Reimbursement for non-dealer sales for export outside state…
- 5735.19 · Records open to inspection by tax commissioner -…
- 5735.20 · Prohibited acts regarding refunds or engaging in business…
- 5735.021 · Application for permissive motor fuel dealer's license
- 5735.21 · Shipping document requirements
- 5735.022 · Application for retail dealer's license
- 5735.023 · Retail service station - prohibited acts
- 5735.024 · Sale and distribution exceptions
- 5735.025 · Prohibited acts generally
- 5735.026 · Application for exporter license
- 5735.027 · Application for terminal operator's license
- 5735.27 · Distribution of amount credited to gasoline excise tax fund…
- 5735.28 · Funds for maintaining state highways within municipal…
- 5735.33 · Delegation of investigation powers
- 5735.34 · Sale or discontinuing business
- 5735.35 · Personal liability for unpaid taxes
- 5735.40 · No tax to be imposed on alternative fuels - exceptions
- 5735.041 · Revocation of license of retail dealer
- 5735.042 · Revocation of license of exporter
- 5735.043 · Revocation or cancellation of license of terminal operator
- 5735.43 · Funding from motor fuel taxes; disclosure of use
- 5735.044 · Revocation or cancellation of license of permissive motor…
- 5735.50 · Notice of federal and state motor fuel tax rates
- 5735.051 · Levy of motor fuel excise tax; dispostion of revenue
- 5735.052 · Credits to waterways safety fund and wildlife boater angler…
- 5735.053 · Motor fuel tax administration fund
- 5735.062 · Electronic remittance of tax payments
- 5735.063 · Terminal operator to file monthly report - contents of report
- 5735.064 · Exporter's report
- 5735.99 · Penalty
- 5735.101 · Prior permission for sale of untaxed fuel by non-dealer
- 5735.102 · Seizure and sale of fuel and transporting vehicle when taxes…
- 5735.103 · Padlocking pumps of retail service station
- 5735.121 · Jeopardy assessment
- 5735.122 · Applying for refund of illegal or erroneous payment