Any officer or employee of any corporation subject to the provisions of this chapter who has the control, supervision or responsibility of filing returns and making payment of the amount of tax herein imposed and who wilfully fails to file such return or to make such payment to the division shall be personally liable for such amounts, including interest and penalties thereon, in the event that after proper proceedings for the collection of such amounts, as provided in this chapter, such corporation is unable to pay such amounts to the division; and the personal liability of such officer or employee as provided herein shall survive the dissolution of the corporation.
(Ord. No. 532-91. Passed 3-18-91, eff. 3-22-91)