> Permanently is a long time.

Permanently is a long time. If you prefer not to hold the corporation responsible forever, I would be satisfied with holding corporate officers personally liable instead.

If the IRS and state labor government is able to purse corporate directors personally for payroll taxes that haven't been paid by a company in the event of insolvency, this would be no different (ie labor regulation).

We've tried the carrot, now its time to try the stick.