If the taxpayer is not an individual, the officer, partner, fiduciary or any other person having control or supervision of, or having the responsibility for filing any tax return or paying any taxes or withholdings to Sunbury shall be personally liable for the failure to file any report or tax return or the failure to pay the taxes or withholding due as required in this chapter; the dissolution of a corporation or the termination of any legal entity does not discharge the personal liability of the officer, partner, fiduciary or any other person having control or supervision of, or having the responsibility for filing any report or tax return or for paying any taxes or withholdings. (Ord. 98-032. Passed 10-21-98.)