The director shall collect all taxes under this chapter according to the assessments and shall be liable and responsible for the full amount of the taxes assessed, unless the director shall under oath account for the noncollection of the same, or shall be released from accountability as provided in § 8-1.9. The corporation counsel shall assist the director in the collection of all taxes under this chapter.
(Sec. 8-1.6, R.O. 1978 (1987 Supp. to 1983 Ed.)) (1990 Code, Ch. 8, Art. 1, § 8-1.7)