The officer is completely wrong. An employer is not responsible for his employee's traffic ticket: it does not matter if you were on company time, or even if you had been driving a company vehicle, or that you were following him--you were the one who pulled an illegal U-term and you are solely responsible for doing that. (That your boss had no lights might have gotten him ticketed, too, but does not affect your ticket.) Some bosses would voluntarily pay for your ticket, but that would be their choice--they are not required to.