I bought a tutoring franchise that isn't making money will I be liable in any way if I close and walk away from the franchise

You need to have a franchise attorney review the contract you signed in order to determine your financial exposure and identify the best strategy for you to pursue. With liquidated damage clauses, minimum royalty paymnents over the term of the contract, attorneys fees and other clauses, you could have a great deal of financial exposure.

Do not make a decision in the dark. Consult with a franchise attorney.

Kevin B. Murphy, B.S., M.B.A., J.D.
Mr. Franchise
FRANCHISE FOUNDATIONS, APC

In addition to the answer you already received, I would be very careful in just closing the door and walking away. It is likely that you personally guaranteed both the franchise agreement and your lease for the business. If so, your personal assets could be at risk for the obligations contained in both agreements. I would suggest you attempt to negotiate with both your franchisor and landlord to pay a fee to be relieved from your obligations.