Corporate officer personal liability
N.D. Cent. Code § 65-04-26.1
in effect65-04-26.1. Corporate officer personal liability
1. An officer or director of a corporation, or manager or governor of a limited liability
company, or partner of a limited liability partnership, or employee of a corporation or
limited liability company having twenty percent stock ownership who has control of or
supervision over the filing of and responsibility for filing payroll reports or making
payment of premiums or reimbursements under this title and who fails to file the
reports or to make payments as required, is personally liable for premiums under this
chapter and reimbursement under section 65-04-04.4, including interest, penalties,
and costs if the corporation or limited liability company does not pay to the
organization those amounts for which the corporation or limited liability company is
liable.
2. The personal liability of any person as provided in this section survives dissolution,
reorganization, bankruptcy, receivership, or assignment for the benefit of creditors. For
the purposes of this section, all wages paid by the corporation or limited liability
company must be considered earned from any person determined to be personally
liable.
3. After review of the evidence in the employer's file, the organization shall determine
personal liability under this section. The organization shall issue a decision under this
section pursuant to section 65-04-32.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t65c04.pdf#nameddest=65-04-26p1Fetched: 10/16/2026