LEACH, J.
Appellant contends that R. C. 5739.33 should be read as making all officers of a corporation personally liable for failure of the corporation to file returns and pay sales taxes, regardless of whether the officer had any control or supervision of or was charged with the responsibility of filing returns and making payments.
In approaching this problem, we must consider R. C. 5739.30, 5739.31 and 5739.33 in pari materia to determine the intention...
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