2005 California Revenue and Taxation Code Sections 11531-11533 Article 7. Miscellaneous Provisions

11531.  The remedies of the state provided for in this chapter are
cumulative, and no action taken by the board or Attorney General
constitutes an election by the state to pursue any remedy to the
exclusion of any other remedy for which provision is made in this
part.
11532.  In all proceedings under this chapter the board may act on
behalf of the people of the State of California.
11533.  (a) Upon termination, dissolution, or abandonment of a
corporate business, any officer or other person who has control or
supervision of or is charged with the responsibility for the filing
of returns or the payment of tax, or who is under a duty to act for
the corporation in complying with any requirement of this part, shall
be personally liable for any unpaid taxes and interest and penalties
on those taxes, if that officer or other person willfully fails to
pay or to cause to be paid any taxes due from the corporation
pursuant to this part.
   (b) The officer or other person shall be liable only for taxes
which became due during the period he or she had the control,
supervision, responsibility, or duty to act for the corporation
described in subdivision (a), plus interest and penalties on those
taxes.
   (c) For purposes of this section, "willfully fails to pay or cause
to be paid" means that the failure was the result of an intentional,
conscious, and voluntary course of action.
   (d) The sum due for the liability under this section may be
collected by determination and collection in the manner provided in
Chapter 2 (commencing with Section 11251) and Chapter 3 (commencing
with Section 11401).