(a) An officer or employee of a corporation;
(b) A member or employee of a limited liability company; or
(c) A partner in or employee of a limited liability partnership.
(2) In the case of default by an employer subject to ORS 657B.320, an individual described in subsection (1) of this section who is under a duty to perform the actions required of employers under ORS 657B.150 shall be personally liable for amounts due under ORS 657B.150. More than one individual may be jointly and severally liable under this section for amounts due.
(3) If the Director of the Employment Department determines that an amount is due under this section, the director shall issue a notice of assessment to the individual liable under this section by mail to the individual’s last known address of record with the director.
(4) If the director has reason to believe that the individual liable under this section is insolvent, the director may issue a jeopardy assessment as provided under ORS 657B.370 (4).
(5) Amounts assessed under this section may be reviewed in the manner provided by ORS 657B.370 (5). [2019 c.700 §25]
Note: 657B.330 becomes operative January 1, 2023. See section 63, chapter 700, Oregon Laws 2019, as amended by section 1, chapter 30, Oregon Laws 2021, and section 6a, chapter 639, Oregon Laws 2021.