In State v. Angelo, 166 Ariz. 24, 800 P.2d 11 (App. 1990), the Court analyzed a statute that imposed criminal liability upon "any person who is liable for any tax which is imposed by this article." 166 Ariz. at 26, 800 P.2d at 13. The Court concluded that corporate officers did not have the duty to file their corporation's transaction privilege tax returns merely because they were authorized to verify such returns. Id. Consequently, those designated corporate agents could not be subject to criminal liability for the corporation's failure to file. Id. at 27, 800 P.2d at 14. Angelo stands for the proposition that "a tax statute that imposes a liability for failing to do something applies only to those persons on whom another statute imposes an affirmative obligation to act."