Generally No, but the business owner is liable. Business owner can fire employees for stuff like that, causing losses, but you can't be sued or have to pay anything, the business indemnifies you from legal action, unless it was intentional, or you violated some operating process or legal rule.
If you signed that you would replace or pay for the items, then watch out. Ask for clarification before signing. And I would refuse to sign if that's the case, get a different job.