§ 11-1-104. PAYMENT OF TAX.

(a)

Payment when due. Each person who is required to collect a tax under this article shall pay the tax when due.

(b)

Personal liability.

(1)

This subsection does not apply to a nonstock, not-for-profit corporation.

(2)

If a corporation is required to collect a tax under this article, personal liability for the tax and interest and penalties on the tax extends to any officer of the corporation who exercises direct control over its fiscal management.

(1988 Code, § 33-382) (Bill No. 12, 1992, § 1, 3-12-1992; Bill No. 33-03, § 2, 7-1-2004; Bill No. 72-03, § 21, 7-1-2004)