Skip to code content (skip section selection)
A. Any officer or employee of any taxpayer or tax collector who controls, supervises, or is responsible for filing tax returns or remittance returns or who is responsible for paying or remitting any tax imposed by any tax ordinance, and who wilfully fails to file any applicable return or wilfully fails to pay or remit any applicable tax, interest or penalty shall be personally liable for all such amounts due and owing. For the purposes of this subsection, “officer or employee of any taxpayer or tax collector” includes a partner of a partnership, a manager or member of a limited liability corporation, and a member of a registered limited liability partnership.
B. The personal liability of any person described in subsection A. of this section shall survive the dissolution of the taxpayer or tax collector. No notice of tax determination and assessment shall be issued to, and no collection action shall be commenced against, an officer or employee pursuant to this section more than three years after the conclusion of all administrative and judicial proceedings relating to any assessment issued to the taxpayer or tax collector which constitutes the basis of such officer's or employee's liability or, if no such proceedings are commenced, then three years after the date on which the assessment issued to the taxpayer or tax collector becomes final.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 12-15-99, p. 21529, § 8)