§ 1.08.015.5. Personal liability for unpaid taxes.

A.

In addition to all other remedies provided by law, any person required to collect, truthfully account for, and pay over any tax imposed by this code who willfully fails to collect such tax, or truthfully account for and pay over such tax or willfully attempts in any manner to evade or defeat any such tax or payment thereof, shall be personally liable for the total amount of the unpaid tax and interest and penalties on the unpaid tax evaded or not collected or not accounted for and paid over to the city.

B.

For the purposes of this section, "person" includes, but is not limited to, an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to collect, truthfully account for, and pay over the tax to the city.

(Ord. 29145.)