It depends on how you signed any agreements. Generally, an employee is NOT liable for company debts. However, if you signed any agreements in your own name and personal capacity, and *not* as, say "John/Jane Doe, Marketing Manager of XYZ Corp.", then they may be able to hold you liable because you accepted personal liability. They could also hold you liable IF there is evidence that you helped or collaborated with the owner in committing fraud or theft, since in that case, you would be liable due to your own wrongful action, and not merely as an employee.