Ariz. Rev. Stat. § 43-1364
Every fiduciary who knowingly pays in whole or in part any claim, other than claims for taxes, expenses of administration, funeral expenses, expenses of last illness and family allowance, against the person, estate or trust for whom or for which the fiduciary acts or who makes any distribution of the assets of the person, estate, other than estates allowed by law to be set aside to a surviving spouse or minor children, or trust, before the fiduciary satisfies and pays taxes, interest and penalties, except penalties due from a decedent, which are imposed by this title on the person, estate or trust for whom or for which the fiduciary acts and which are known by such fiduciary to constitute a claim against such person, estate or trust or which are known by such fiduciary to constitute a lien or charge on or against the assets of such person, estate or trust, is personally liable to the state for the taxes, interest and penalties to the extent of such payments and distributions.
A.R.S. § 43-1364