(a) If any corporation required to withhold tax, file returns or pay tax under the provisions of this Chapter fails, for any reason, to make such filing or payment, any of its officers shall be personally liable for such failure and to comply with the requirements of this Chapter and Chapter 183.
(b) If any partnership, association or other unincorporated enterprise required to withhold tax, file returns or pay any tax under the provisions of this Chapter fails, for any reason, to make such filing or payment, any owner shall be personally liable to comply with the requirements of this Chapter and Chapter 183.
(c) The dissolution or the termination of the business of a corporation, partnership, association or other unincorporated enterprise shall not discharge the liability of an officer, owner or partner for a prior failure of the corporation, partnership, association or other unincorporated enterprise owned by two or more persons, to file returns or remit taxes due.
(d) Any corporation, partnership, association or other incorporated enterprise required to withhold tax, file returns, or pay any tax is hereby directed and required to furnish to the Tax Administrator, within thirty days following written request, the names and current addresses of all officers, owners or partners of said business.
(Ord. 2004-07. Passed 9-29-04.)