I don't understand your point? It is a simple concept that wage liabilities, eg a last check that bounces, or 'wage theft'[0], can result in those liabilities passing through to become personal liabilities of the company's owner(s).
Again IANAL, and ymmv based on specific circumstances, but piercing for unpaid wages is very much a thing in (at least) California law.
[0]an obviously illegal activity?