3.04.130: RESPONSIBILITY FOR PAYMENT OF TAXES:
   A.   Every person with a duty to account for or pay over any tax imposed by this chapter on behalf of a corporation as an officer employee of the corporation, or on behalf of a partnership, as a member employee of the partnership shall be personally liable for payment of such tax, plus penalties and interest. (Ord. 56D-5, 9-15-2015; amd. Ord. 56D-6, 8-31-2020)