(a) If any corporation required to withhold tax, file returns or pay tax under the provisions of this chapter fails, for any reason, to make such filing or payment, any of its officers shall be personally liable for such failure.
(b) If any association, partnership or business required to withhold tax, file returns or pay any tax under the provisions of this chapter fails, for any reason, to make such filing or payment, any member, partner or owner shall be personally liable for such failure.
(c) The dissolution of a corporation, partnership, association or business shall not discharge the liability of an officer, owner, partner, member or employee for a prior failure of the corporation, partnership, association or business to file returns or remit tax due.
(d) The sum due under this section may be collected by assessment in the manner provided by Section 890.111.
(Ord. 78-28. Passed 3-23-78; Ord. 01-52. Passed 11-19-01; Ord. 05-48. Passed 9-6-05; Ord. 09-71. Passed 12-21-09.)