Outside Section 49
Data Current as of: 8/6/2010
Chapter 64C of the General Laws is hereby amended by inserting after section 7C the following section:-
Section 7D. A person who fails to pay to the commissioner any sum required to be paid under this chapter shall be personally and individually liable therefor to the commonwealth. For the purposes of this section, "person" shall include, but not be limited to, an officer or employee of a corporation or a member or employee of a partnership or limited liability company who, as such officer, employee or member, is under a duty to pay over the taxes imposed by this chapter.