5735.35 Personal liability for unpaid taxes. - Ohio Statutes

5735.35 Personal liability for unpaid taxes.

(A)(1) If any corporation or business trust 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 corporation or business trust having control or supervision of, or charged with the responsibility of, filing reports and making payments, or any officers or trustees of the corporation or business trust responsible for the execution of the corporation’s or business trust’s fiscal responsibilities, are personally liable for the unpaid liability resulting from the failure to file such reports or pay such taxes.

(2) The dissolution, termination, or bankruptcy of a corporation or business trust shall not discharge a responsible officer’s, shareholder’s, employee’s, or trustee’s liability 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 person is personally liable under this section for the unpaid tax of a corporation or business trust, then the liability shall be joint and several.

Effective Date: 10-01-1996