If any vendor corporation required to file returns and remit tax due to the village under the provisions of this subchapter fails for any reason to make the filing or payment, any of its officers or employees charged with the responsibility of filing returns and making payments shall be personally liable for that failure. The dissolution of a corporation shall not discharge an officer’s or employee’s liability for a prior failure of the corporation to file returns or remit tax due. The sum due for this liability may be collected by assessment in the manner provided in this subchapter.
(Ord. 21-95, passed 8-21-1995)