If any person required to file returns and to remit the tax, fails for any reason to make such filing or payment, vendor's officers, partners or managing agents, or employees having control or supervision of, or charged with the responsibility of, filing returns and making payments of the tax, shall be personally liable for such failure. The dissolution of such entity shall not discharge its liability for a failure to file returns or remit tax due prior to such dissolution
Any person(s) owing such a debt to the City of Garfield Heights under the provisions of this Chapter which debt has become delinquent, shall be liable to any action brought in the name of the City of Garfield Heights, by and through the Director of Law for the recovery of such amount.
(Ord. 81-2002. Passed 11-11-02.)