The officer or employee having control or supervision of the filing of any return and/or declaration and/or making payments required by this chapter, and/or withholding the tax required by this chapter, shall be personally liable for failure to file any return, declaration, or tax payments due under the provisions of this chapter. Any officer of a corporation or association who is responsible for execution of the corporation's fiscal responsibilities shall be personally liable for failure to file any return, declaration, tax payment or employer withholding payments due under the provisions of this chapter. The dissolution, termination or bankruptcy of a corporation does not discharge the liability of a responsible officer or employee for a failure of the corporation to comply with the requirements of this chapter.
(Ord. 228-2003. Passed 12-1-03; Ord. 207-2009. Passed 12-7-09.)