3-2-33: FAILURE TO COLLECT AND PAY OVER TAX, ATTEMPTING TO EVADE OR DEFEAT TAX:
A. It shall be unlawful for any person required to collect, truthfully account for, and pay over to the town any tax imposed by this chapter to intentionally or knowingly fail to collect such tax, or to intentionally or knowingly fail to truthfully account for and pay over such tax to the town, or to intentionally or knowingly attempt to evade or defeat any such tax or the payment thereof.
B. If a corporation has failed to collect or pay over collected sales tax to the town as required by this chapter, a rebuttable presumption shall arise that the president, vice president, secretary and treasurer of the corporation are the persons required to collect, truthfully account for and pay over the tax on behalf of the corporation. Such presumption may be rebutted by evidence demonstrating that another person or persons were responsible for the collection and payment of the tax on behalf of the corporation.
C. If a partnership has failed to collect or pay over collected sales tax to the town as required by this chapter, a rebuttable presumption shall arise that all partners of a general partnership, or the general partner(s) of a limited partnership, are the persons required to collect, truthfully account for and pay over the tax on behalf of the partnership. Such presumption may be rebutted by evidence demonstrating that another person or persons were responsible for the collection and payment of the tax on behalf of the partnership.
D. If a limited liability company has failed to collect or pay over collected sales tax to the town as required by this chapter, a rebuttable presumption shall arise that all managers of the limited liability company or, if none, all members of the limited liability company are the persons required to collect, truthfully account for and pay over the tax on behalf of the limited liability company. Such presumption may be rebutted by evidence demonstrating that another person or persons were responsible for the collection and payment of the tax on behalf of the limited liability company. (Ord. 30, Series 2021)