In the distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise, of the estate of any person, all taxes due and unpaid under this article shall be paid from the first money available for distribution in priority to all claims, except taxes and debts due the United States and the State. Any person charged with the administration of an estate who violates the provisions of this section shall be personally liable for any taxes accrued and unpaid under this article, which are chargeable against the person whose estate is in administration.
(1975 Code Sec. 10-91)