Sec. 12-414a. Liability for wilful nonpayment of taxes collected.
Sec. 12-414a. Liability for wilful nonpayment of taxes collected. Each person,
other than a retailer, who is required, on behalf of a retailer, to collect, truthfully account
for and pay over the tax imposed on such retailer under this chapter and who wilfully
fails to collect such tax or truthfully account for and pay over such tax or who wilfully
attempts in any manner to evade or defeat the tax or the payment thereof, shall, in
addition to other penalties provided by law, be liable for a penalty equal to the total
amount of the tax evaded, or not collected, or not accounted for and paid over, including
any penalty or interest attributable to such wilful failure to collect or truthfully account
for and pay over such tax or such wilful attempt to evade or defeat such tax, provided
such penalty shall only be imposed against such person in the event that such tax, penalty
or interest cannot otherwise be collected from the retailer itself in accordance with section 12-420. The amount of such penalty with respect to which a person may be personally liable under this section shall be collected in accordance with said section 12-420
and any amount so collected shall be allowed as a credit against the amount of such tax,
penalty or interest due and owing from the retailer. The dissolution of the retailer shall
not discharge any person in relation to any personal liability under this section for wilful
failure to collect or truthfully account for and pay over such tax or for a wilful attempt
to evade or defeat such tax prior to dissolution, except as otherwise provided in this
section. For purposes of this section, "person" includes any individual, corporation,
limited liability company or partnership and any officer or employee of any corporation,
including a dissolved corporation, and a member or employee of any partnership or
limited liability company who, as such officer, employee or member, is under a duty to
file a tax return under this chapter on behalf of a retailer or to collect or truthfully account
for and pay over the tax imposed under this chapter on behalf of a retailer.
(P.A. 82-272, S. 1, 3; P.A. 97-243, S. 27, 67.)
History: P.A. 97-243 extended liability of officer of a corporate retailer for wilful failure to pay over taxes to any other
responsible person and made applicable whether retailer a corporation or other form of business entity, effective June 24,
1997, and applicable to taxable periods commencing on or after July 1, 1997.