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Any person required to collect, truthfully account for and pay over tax imposed by Section 193.22 who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.
The term person, as used in this section, including an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee or member is under a duty to perform the act in respect to which the violation occurs.
(Ord. 1976-39. Passed 5-24-76.)