High Court: Corporate Officer Liability Limited to Unpaid Premiums

The North Dakota Supreme Court said corporate officer personal liability is limited to unpaid premiums and does not extend to penalties for failure to file payroll forms. "When it passed NDCC § 65-04-26.1(1), the legislature said the identified individuals could be personally liable 'for premiums' and 'reimbursements,' 'including interest, penalties and costs,'" the high court said. "Had it intended to include personal liability for penalties for failure to file payroll reports or for other activities, it could have done so. It did not.&qu...