(a) All municipal officers and agents making contracts on behalf of the Town shall withhold payment in the final settlement of such contracts until the receipt of a certificate from the Town Treasurer to the effect that all taxes levied or accrued under this article against the contractor have been paid. Any official violating this section shall be guilty of a misdemeanor and, on conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned not exceeding thirty days in the County jail, or shall be subject to both such fine and imprisonment, in the discretion of the court.
(b) Any person, firm or corporation contracting with a person, firm or corporation not a resident in or having a place of business in this Town and engaged in a business or service taxed under this article shall withhold payment in sufficient amount to cover taxes assessed by this article in the final settlement of such contracts until the receipt of a certificate from the Town Treasurer to the effect that all taxes levied and accrued under this article against the contractor have been paid.
(c) If any person, firm or corporation fails to withhold as provided herein, he shall be personally liable for the payment of all such taxes, and the same shall be recoverable by the Town Treasurer by appropriate legal proceeding.
(Passed 9-4-80.)