Any officer or employee of any corporation subject to the provisions of this subchapter who has the control, supervision or responsibility of filing returns and collecting and paying the amount of tax and who willfully fails to file the return or to collect and make the payment to the Village Clerk shall be personally liable for the amounts, including interest and penalties thereon, in the event that after proper proceedings for the collection of the amounts, as provided in this subchapter, the corporation is unable to pay the amounts to the Clerk and the personal liability of the officer or employee, as provided herein, shall survive the dissolution of the corporation.
(Prior Code, § 35.074) (Ord. 86-4, passed 7-28-1986) Penalty, see § 35.999