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A corporation is seen as a separate person or entity, and once the corporation has zero money or assets, that's most often where the collection process ends.
Several businesses around Valparaiso have done this to unsuspecting customers knowing they would be closing their doors.
Nates Carwash did it by selling gift certificate books at $100 each, then closed their doors. Bella Capelli did the same with gift certificates. And now Sisters Bridal, not to mention many more.