Section 52-04-11.1 - Corporate officer personal liability1. Any officer, director, or any employee having twenty percent ownership interest of a corporation and any manager, governor, or employee having twenty percent ownership interest of a limited liability company, that is an employer under the North Dakota unemployment compensation law who has control of or supervision over the filing of and responsibility for filing contribution reports or making payment of contributions under the North Dakota unemployment compensation law, and who fails to file the reports or to make payments as required, is personally liable for contributions or reimbursement, including interest, penalties, and costs in the event the corporation or limited liability company does not pay to the bureau those amounts for which the employer is liable.2. The personal liability of any person as provided herein shall survive dissolution, reorganization, bankruptcy, receivership, or assignment for the benefit of creditors. For the purposes of this section, all wages paid by the corporation or limited liability company must be considered earned from the person determined to be personally liable.3. The unemployment insurance division shall make a written determination as to the personal liability of a corporate officer or employee under this section. The determination is final unless the person found to be personally liable files a written appeal of the determination within fifteen calendar days after mailing of the notice of determination to the person's last-known address.