WSI v. Boechler

Citations

• 2025 ND 132

Syllabus

Under N.D.C.C. § 65-04-26.1, a president of a corporation is not personally liable for penalties imposed due to a failure to file payroll reports. North Dakota Century Code § 65-04-26.1(3) requires Workforce Safety and Insurance to make an administrative determination regarding personal liability. A decision regarding personal liability under N.D.C.C. § 65-04-26.1 applies prospectively thus establishing personal liability for future sums owed by the corporation.