Every person with a duty to account for or pay over any tax imposed by this chapter on behalf of a corporation, as an officer employee of the corporation, or on behalf of a partnership, as a partner or employee of the partnership, or on behalf of a limited liability company, as a member or employee of the same, shall be personally liable for payment of such tax, plus penalties and interest. (Ord. 965, 3-8-2018, eff. 1-1-2019)