173.54 PERSONAL LIABILITY OF RESPONSIBLE OFFICERS AND EMPLOYEES TO FILE RETURNS OR DECLARATIONS AND TO PAY TAX OR EMPLOYER WITHHOLDING DUE.

   The officer or employee having control or supervision of or charged with the responsibility of filing any return or declaration required by this chapter and making payment, or any officer of a corporation who is responsible for execution of the corporation's fiscal responsibilities, shall be personally liable for failure to file any return or declaration or pay the tax or employer withholding due by the provisions of this chapter and shall be subject to the penalties set forth in Section 173.99 thereof for such violations. The dissolution, termination or bankruptcy of a corporation does not discharge a responsible officer's or employee's liability for a failure of the corporation to file returns or declarations or pay tax or employer withholding due.

(Ord. 2004-218. Passed 12-21-04.)