A. When the Oklahoma Tax Commission files a proposed assessment against corporations, limited liability companies or other legal entities for unpaid sales taxes, mixed beverage gross receipts tax collected pursuant to Section 5-105 of Title 37A of the Oklahoma Statutes, medical marijuana gross receipts tax collected pursuant to Sections 420 through 426.1 of Title 63 of the Oklahoma Statutes, withheld income taxes or motor fuel taxes collected pursuant to Article 5, 6 or 7 of this title, the Commission shall file such proposed assessments against the individuals personally liable for the tax.

B. Any individual shall be liable for the payment of sales tax, mixed beverage gross receipts tax, medical marijuana gross receipts tax, withheld income tax or motor fuel tax if, during the period of time for which the assessment was made, the individual was responsible for withholding or collection and remittance of taxes or had direct control, supervision or responsibility for filing returns and making payments of the tax due the State of Oklahoma.

C. Personal liability for sales tax, mixed beverage gross receipts tax, medical marijuana gross receipts tax, withheld income tax or motor fuel tax shall be determined in accordance with the standards for determining liability for payment of federal withholding tax pursuant to the Internal Revenue Code of 1986,¹ as amended, or regulations promulgated pursuant to such section.