How can I unilaterally exit an S-corporation or forfeit my 50% share without impacting the other shareholder's ability to keep the business running?

I own 50% share in a small S-corporation. We reported loss in the first year. As I could not afford running the business at a loss in the second year, I suggested dissolving the business. My business partner refused my suggestion. I offered to transfer my share to my business partner for $1, but was also rejected. My partner expected me to continue running the business which I could not afford to. Recently I learned that our business has overdue payroll and sales tax liabilities for over a year. I was not informed about these liabilities before. My business partner is the only person who has the access and information to pay tax for our business. At this point I only want to exit the business as soon as possible, as I am not sure how much the tax liabilities can impact me.