§1561.1. Special authority to enforce collection of taxes collected or withheld; personal
liability
A. Notwithstanding any other provision of law to the contrary, if any corporation,
limited liability company, or limited partnership fails to file returns or to remit the income
taxes withheld from the wages of its employees under Chapter 1 of Subtitle II of this Title,
or if any corporation, limited liability company, or limited partnership fails to file returns or
to remit the sales and use taxes collected from purchasers or consumers under Chapters 2,
2- A, and 2-B of Subtitle II of this Title, the secretary is authorized, as an alternative means
of enforcing collection, to hold those officers or directors, or those managers or members as
defined in R.S. 12:1301(12) and (13), having direct control or supervision of such taxes or
charged with the responsibility of filing such returns and remitting such taxes and who
willfully fail to remit or account for such taxes withheld or collected, personally liable for
the total amount of such taxes withheld or collected, and not accounted for or not remitted,
together with any interest, penalties, and fees accruing thereon. Collection of the total
amount due may be made from any one or any combination of such officers or directors, or
managers or members as defined in R.S. 12:1301(12) and (13), who willfully fail to remit
or account for such taxes withheld or collected, by use of any of the alternative remedies for
the collection of taxes as provided in R.S. 47:1561.
B. A corporation, limited liability company, or limited partnership by resolution of
the board of directors or members may designate an officer or director, or a manager or
member as defined in R.S. 12:1301(12) and (13), having direct control or supervision of such
taxes or charged with the responsibility of filing such returns and remitting such taxes, and
such resolution shall be filed with the secretary of state.
C. An action may be brought before the Board of Tax Appeals or any court of
competent jurisdiction in accordance with any of the provisions of R.S. 47:1574, 1574.1, or
1582 to enforce the obligation of a taxpayer, dealer, or of any party subject to this Section.
Acts 1987, No. 867, §1, eff. July 20, 1987; Acts 1998, No. 31, §1, eff. June 24, 1998;
Acts 2019, No. 367, §1, eff. June 18, 2019.