43-435. Failure to collect and pay over tax; personal liability Any person required to collect, truthfully account for and pay over any tax imposed by this title who fails to do so is, in addition to other penalties provided by law, personally liable for the total amount of the tax not collected or accounted for and paid over.
Arizona Legal Code
§ 43.435
Source: https://www.azleg.gov/ars/43/00435.htm· Version 2026