Liability of corporate and partnership officers; penalty

# A.

Generally. Any corporate officer or partnership officer who willfully evades, or who fails to pay, collect or truthfully account for and remit sales and use tax is liable for a penalty equal to the amount of tax evaded, not collected, not paid or not accounted for and paid and shall also be guilty of a Class 1 misdemeanor.

Any corporate or partnership officer who willfully fails to file sales and use tax returns, maintain records or supply information is guilty of a Class 1 misdemeanor.

# B.

"Corporate or partnership officer," defined. A "corporate or partnership officer," as used in this regulation, means an officer or employee of a corporation or a member or employee of a partnership who has a duty to collect, pay, account for and remit, file returns, or retain and supply records relative to the sales and use tax and who:

# 1.

Had knowledge of evasion of the tax or failure to collect, pay, account for and remit the tax or failure to file returns or retain and supply records; and

# 2.

Had the authority to prevent such evasion or failure.