WSI had pursued Boechler, each in her company and private capability, for greater than $17,000 in unpaid employees’ compensation premiums, penalties, and curiosity relationship again to 2020. Whereas the district court docket agreed that the company owed the complete quantity, it discovered that Boechler, as president of the agency, was solely personally responsible for $5,802. The court docket dominated that she was not liable for penalties tied to the failure to file payroll reviews and that her legal responsibility prolonged solely to quantities due as of WSI’s 2021 determination.