Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-27,118. Income tax; corporate officer or employee; liable for tax; when

Any corporate officer or employee with the duty to pay income taxes imposed upon a corporation or to perform some other act required of a corporation shall be personally liable under section 77-1783.01 for the payment of such taxes or penalties in the event of willful failure on his or her part to perform such act.