Wisconsin Code § 185.37

Liability of directors and members
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(1) Directors who negligently or in bad faith vote for any distribution of assets contrary to this chapter or the articles are jointly and severally liable to the cooperative for the value of assets distributed in
excess of the amount which could have been distributed without
violating this chapter or the articles. Section 185.367 does not
apply to the liability of directors under this subsection.
(2) Members, stockholders and patrons of a cooperative are
neither obligated to pay, nor liable upon, any cooperative obligation, except that stockholders are liable to an amount equal to the
par value of their shares for debts due an employee for not more
than 6 months’ service to the cooperative.

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