WSI v. Boechler

Summary

The North Dakota Supreme Court held that a corporate president’s personal liability under N.D.C.C. §65-04-26.1 does not extend to penalties for failure to file payroll reports, that a personal‑liability determination applies prospectively to future sums, and that the prior judgment against the corporation should not be deducted from the individual’s liability, and remanded for entry of a judgment consistent with those holdings.