It shall be the responsibility, jointly and severally, of the president and treasurer of each corporation required to withhold the tax from wages of its employees under §§ 35.086 through 35.089, to see that all taxes so withheld are paid to the municipality in accordance with the provisions of §§ 35.086 through 35.089. In the event taxes withheld by a corporation from the salaries of its employees are not paid to the municipality in accordance with the provisions of §§ 35.086 through 35.089, the president and treasurer of the corporation shall each be criminally liable under the provisions of § 35.102.
(1982 Code, § 35.12) (Ord. 1971-12, passed 8-23-1971; Ord. 1971-22, passed 11-30-1971; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005)