On OS X 10.8 I deleted a user account which had Remote Login permissions. Now, in the Sharing tab of System Preferences, that user shows up as "Unknown User", and clicking the minus button won't remove it.
MacOS – Remove old user from Remote Login permissions list
macossharingsshsystem-prefsuser-account
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Best Answer
Found the solution here, hope this helps.
1) First remove all users that can be removed from GUI In System Preferences -> Sharing -> Remote login
2) Run the below command which shows the configuration of users who have remote login access
example result:
3) remove the group GroupMembers that the user(Unknown User) is in
4) Go to System preferences and see the result