A. Any party responsible for the collection and payment of the tax imposed by this chapter on behalf of a corporation or partnership who willfully fails to collect such tax, or truthfully account for and pay over such tax to the town, or who willfully attempts in any manner to evade or defeat such tax or the payment thereof, shall, in addition to the other penalties provided by law, be liable for the payment of a civil penalty equal to the total amount of tax evaded, or not collected, or not accounted for and paid over. Such civil penalty shall include all penalties and interest due to the town under this chapter, together with the town's reasonable attorney fees incurred in collecting such civil penalty. The civil penalty provided for in this subsection shall apply only to the collection, accounting for, and payment over of taxes imposed on a person other than the vendor who is required to collect, account for and pay over such taxes pursuant to this chapter. An action to collect the civil penalty provided for in this subsection may be brought in the district court and shall be governed by the Colorado Rules of Civil Procedure.

B. If a corporation has failed to collect, account for 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 responsible for the collection and payment of 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, account for 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 responsible for the collection and payment of 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, account for 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 responsible for the collection and payment of 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)