787.23 LIABILITY FOR FAILURE TO WITHHOLD PURCHASE MONEY.

If the purchaser of a business or stock of goods fails to withhold purchase money as provided in Section 787.22 and the taxes shall be due and unpaid after the thirty-day period allowed, he shall be personally liable for he payment of the taxes accrued and unpaid on account of the operation of the business by the former owner.
(1961 Code 787.22)

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