(1) An individual is individually liable, jointly and severally, with and to the same
extent as the business upon a determination that the individual possessed the responsibility
on behalf of the business to comply or direct compliance with state law regarding
sales of tobacco products if the individual is:
(a) a controlling person who directly or indirectly controls a business liable for
a violation of the tax and directory requirements of this chapter; or
(b) a partner, officer, director, or person occupying a similar status or performing
(2) For the purpose of determining liability for violations of the tax and directory
requirements of this chapter, a member-managed limited liability company must be treated
as a partnership with liability extending to each member who was a member at the time
the violation occurred.
(3) For the purpose of determining personal liability for the failure to comply with
the tax requirements of this chapter by a manager-managed limited liability company,
the managers of the limited liability company are jointly and severally liable along
with the limited liability company for all penalties owed.
(4) For determining personal liability for the failure to comply with the tax requirements
of this chapter, the partners of the limited liability partnership are jointly and
severally liable, along with the limited liability partnership, for any penalties
and interest due.
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