58.1-3906 - Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes.
§ 58.1-3906. Liability of corporate officer or employee, or member oremployee of partnership or limited liability company, for failure to paycertain local taxes.
A. Any corporate, partnership or limited liability company officer whowillfully fails to pay, collect, or truthfully account for and pay over anylocal admission, transient occupancy, food and beverage, or daily rentalproperty tax administered by the commissioner of revenue or other authorizedofficer, or willfully attempts in any manner to evade or defeat any such taxor the payment thereof, shall, in addition to other penalties provided bylaw, be liable for a penalty of the amount of the tax evaded or not paid,collected, or accounted for and paid over, to be assessed and collected inthe same manner as such taxes are assessed and collected.
B. The term "corporate, partnership or limited liability company officer"as used in this section means an officer or employee of a corporation, or amember, or employee of a partnership or member, manager or employee of alimited liability company who, as such officer, employee, member or manager,is under a duty to perform on behalf of the corporation, partnership orlimited liability company the act in respect of which the violation occursand who (i) had actual knowledge of the failure or attempt as set forthherein and (ii) had authority to prevent such failure or attempt.
(1991, c. 481; 1999, c. 541.)