(a) If any hotel operator fails to collect the tax imposed by this article or shall fail to properly remit such tax to the Town, he shall be personally liable for such amount as he failed to collect or remit.
(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.
(Passed 8-27-85.)