Member B is obviously entitled to dispute this, but would need to show that:

(1) He was not party to any payment / taxation / financial management activities; and
(2) He was unaware that Member A was not carrying out these responsibilities properly.

I have NEVER heard that this will EVER work. The fact remains if a member is part of a cc but is not actively involved and is not aware of bad financial management activities, he is still responsible. It his his fault that he did not make himself aware. You cannot claim you did not know especially with SARS or the banks ! They WILL not accept this. Ignorance of the law and responsibilities is no excuse.