In addition to the personal liability provided in section 2.7.607 of this article, all officers of a corporation and all members of a partnership required to collect, account for, and pay over any tax administered by this City Tax Code who wilfully fail to collect, account for, or pay over the tax or who wilfully attempt in any manner to evade or defeat any tax, or the payment thereof, are subject to, in addition to other penalties provided by law, a penalty equal to one hundred fifty percent (150%) of the total amount of the tax not collected, accounted for, or paid over, or which was otherwise evaded. An officer of a corporation or a member of a partnership shall be deemed to be subject to this section if the corporation or partnership is subject to filing returns or paying taxes administered by this City Tax Code and if the officers of corporations or members of partnerships voluntarily or at the direction of their superiors assume the duties or responsibilities of complying with the provisions of any tax administered by this City Tax Code on behalf of the corporation or partnership. (Ord. 85-274; Ord. 01-42)