If any operator shall fail to deposit resort tax funds through a depository receipt
system or escrow account, if required by the finance director, or if any operator
shall fail to pay resort tax to the city when due, then in addition to the liability
imposed upon the operator, all responsible officers of such operator shall be liable
for the payment of the tax and all penalties and interest which shall accrue thereon.
The liability of each such responsible officer shall be joint and several with the
liability of the operator and of each other such responsible officer of the operator.
Upon the tax imposed by this division becoming delinquent, the same shall constitute
a lien upon the property, real and personal, of such responsible officer as if such
officer were the operator. The finance director may file a notice of lien with respect
to the property of such responsible officer, as if such officer were the operator.
(Code 1964, § 41-50.2)
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