In the distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise, of the property or estate of any person, all taxes due and unpaid authorized under this article shall be paid from the first money available for distribution in priority to all claims and liens except taxes and debts due to the United States, which, under federal law, are given priority over the debts and liens created by ordinance of the City for this tax and taxes due to the State of West Virginia. Any person charged with the administration or distribution of any such property or estate, who shall violate the provisions of this article, shall be personally liable for any taxes accrued and unpaid, which are chargeable against the person whose property or estate is in administration or distribution.
(Passed 4-9-87.)