Any officer or employee of any corporation which is an operation subject to the provisions of this Article who has control, supervision or responsibility of collecting tax proceeds, filing returns, and/or transmitting collected tax proceeds of the tax herein imposed by this Article and who fails to collect such tax or to file such return or to transmit any tax proceeds so collected to the City shall be personally liable for any such amounts required to be collected or collected, including penalties thereon and all costs of collection. The personal liability of such officer or employee as provided herein shall survive the dissolution of the corporation.
(Prior Code, Art. 28, Part II, § 6)