WSI v. Boechler

Summary

The court held that a corporate president's personal liability under N.D.C.C. § 65-04-26.1 includes premiums and related interest, penalties, and costs, but not penalties imposed solely for failing to file payroll reports. It also held that a properly issued administrative determination of personal liability applies to qualifying amounts accruing afterward and that the prior corporate judgment was not a basis for reducing the president's individual liability. The judgment was affirmed in part, reversed in part, and remanded for entry of a consistent judgment.