42-3152. Personal liability for tax,
increases, interest, penalties and collection charges


A. Every tax and all increases, interest and penalties imposed by this article,
from the time they are due and payable, become a personal debt of the taxpayer to this
state.


B. A person who fails to remit any additional charge made to cover the tax or
truthfully account for and pay over any such amount is, in addition to other penalties
provided by law, personally liable for the total amount of the additional charge so made
and not accounted for or paid over.