I'm at a bit of a loss here.  You went to the bank with a check made out to your corporation and cashed it an officer of the corporation, you did not sign for it as an individual.  If you had endorsed the check to yourself, of course you would be personally liable.  If you had endorsed as an officer of the corporation, I would assume you would have personal liability by cashing the check rather than depositing it in the corporate account to allow for proper clearing of the check.  I don't think this is a corporate shield question, but rather the manner in which you handled the check. I doubt this would be a State dependent issue, as I believe these type of regulations are federal.  Doug