(A) Any officer or employee of any corporation subject to the provisions of this Article who has the control, supervision, or responsibility of filing returns or collecting and making payment of the amount of tax herein imposed and who fails to file such returns or to collect and to make payment to the City shall be personally liable for such amounts, including costs of collection.
(B) The personal liability of such officer or employee as provided herein shall survive the dissolution of the corporation.
(Prior Code, Art. 24A, § 5)