2005 Idaho Code - 63-3627 — RESPONSIBILITY FOR TAXES

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3627.  RESPONSIBILITY FOR TAXES. (a) Every person with the duty to
account for and pay over any tax which is imposed upon or required to be
collected by any taxpayer under this chapter on behalf of such taxpayer as an
officer, member or employee of such taxpayer, shall be personally liable for
payment of such tax, plus penalties and interest, if he fails to carry out his
duty.
    (b)  Any such individual required to collect, truthfully account for, and
pay over any tax imposed by this chapter who willfully fails to collect such
tax, or truthfully account for and pay over such tax, or willfully attempts in
any manner to evade or defeat any such tax or the payment thereof, shall, in
addition to other penalties provided by law, be liable to a penalty equal to
the total amount of the tax evaded, or not collected, or not accounted for and
paid over. No penalty shall be imposed under section 63-3046(b), Idaho Code,
for any offense to which this subsection (b) is applicable.