§11-15-17. Liability of officers of corporation, etc.

If the taxpayer is an association or corporation, the officers thereof shall be personally liable, jointly and severally, for any default on the part of the association or corporation, and payment of the tax and any additions to tax, penalties and interest thereon imposed by article ten of this chapter may be enforced against them as against the association or corporation which they represent.

Bill History For §11-15-17

1978 Regular Session
Senate Bill 371
1955 Regular Session
House Bill 127
1943 Regular Session
House Bill 46
1937 Regular Session
Senate Bill 153
1937 Regular Session
House Bill 60