D. Personal responsibility
All taxes required to be withheld according to the Tax Law constitute a trust fund. In addition to other penalties (see Summary of penalties ), any person required to deduct, account for, and pay income tax withheld who fails to collect, truthfully account for, and pay over income tax withheld, will be liable for a penalty equal to the total of tax not collected, accounted for, and paid as well as any interest due on the tax [see Tax Law § 685(g)]. More than one person may be liable as an employer or responsible person for withholding income tax.
A responsible person may be an individual, corporation, partnership or LLC, or an officer or employee of any corporation (including a dissolved corporation), or a member or employee of any partnership, or a member or employee of an LLC, who as such officer, employee, manager, or member has a duty to deduct, account for, and pay over income tax withheld.