Vermont Statutes Title 23 Sec. 3029
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Vermont Statutes Title 23 Sec. 3029
- Commissioner: means the Commissioner of Motor Vehicles or any officer or employee of the Department duly authorized by him or her to perform the functions mentioned or described in this chapter. See
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
§ 3029. Personal liability
Any licensee who fails to collect the tax required by this chapter or to pay it to the Commissioner in the manner required by this chapter shall be personally and individually liable for the amount of such tax and any interest and penalty assessed thereon pursuant to sections 3017 and 3018 of this title; and if the licensee is a corporation or other entity, the personal liability shall extend and be applicable to any officer or agent of the corporation or entity who as an officer or agent of the same is under a duty to collect the tax and pay it to the Commissioner as required in this chapter. (Added 1999, No. 154 (Adj. Sess.), § 37.)