§7-18-12. Liability of officers.
If the taxpayer is an association or corporation, the officers
thereof actually participating in the management or operation of
the association or corporation shall be personally liable, jointly
and severally, for any default on the part of the association or
corporation; and payment of tax, fines, additions to tax or
penalties which may be imposed by state law, municipal ordinance,
order of the county commission or other authority may be enforced
against such officers as against the association or corporation
which they represent.