(a) The officer or employees having control or supervision of or charged with the responsibility of filing any return or declaration required by Reminderville Codified Ordinances, Chapter 191
, and making payment, or any officer of a corporation who is responsible for execution of the corporation’s fiscal responsibilities, shall be personally liable for failure to file any return or declaration or pay the tax or employer withholding due by the provisions of Chapter 191
, and shall be subject to the penalties set forth below in subsection (c) hereof for such violations.
(b) The dissolution, termination or bankruptcy of a corporation does not discharge a responsible officer’s or employee’s liability for a failure of the corporation to file returns or declarations or pay tax or employer withholding due.
(c) Whoever violates this provision, in addition to the penalties provided in Section 191.08
, shall be guilty of a misdemeanor of the first degree for each offense.
(Ord. 18-2003. Passed 11-11-03.)