(a) If any operator fails or refuses to collect or pay the tax, interest or penalty imposed under this chapter, or fails to file the reports required under this chapter, the operator and the operator's officers and employees having control of, supervision of, or the responsibility for filing reports and/or making payment shall be personally liable for such failure, and civil and/or criminal actions may be brought against such persons to enforce such liability.
(b) No person being an owner, lessee, or custodian of premises at which admissions subject to the tax levied under this chapter are made shall knowingly permit the premises to be used by any operator who is not the holder of a valid license duly issued by the Finance Director under this chapter. Any such owner, lessee or custodian who knowingly permits such premises to be used for such purpose by any operator who is not the holder of a valid license shall be liable for the amount of the tax, interest and penalty levied under this chapter, and civil and/or criminal actions may be brought against such persons to enforce such liability.
(Ord. 97-068. Passed 12-8-97.)