WSI had pursued Boechler, both in her corporate and personal capacity, for more than $17,000 in unpaid workers’ compensation premiums, penalties, and interest dating back to 2020. While the district court agreed that the corporation owed the full amount, it found that Boechler, as president of the firm, was only personally liable for $5,802. The court ruled that she was not responsible for penalties tied to the failure to file payroll reports and that her liability extended only to amounts due as of WSI’s 2021 decision.