(a) If any hotel operator fails to collect the tax imposed by the article or shall fail to properly remit such tax to the city, he or she shall be personally liable for such amount as he or she failed to collect or remit as well as any penalties and/or interested imposed by this article.
(b) If the hotel operator is an association or corporation, the officers thereof actually participating in the management or operation of the association or corporation shall be personally liable, jointly and severally, for any default on the part of the association or corporation to collect or remit the tax as herein required, as well as for any penalties and/or interest imposed by the this article.