§ 150-608. Registration of dealers and other persons subject to tax.

(a)

In order to aid in the administration and enforcement of the provisions of this article and to collect all of the taxes imposed by this article, every dealer purchasing or importing tangible personal property for resale and every person or dealer using imported goods subject to the use tax imposed by this division shall apply to the director and obtain a certification of registration in a form prescribed by the director. In the case of dealers contemplating business or opening new offices, outlets or places of business, such application for such certificate shall be filed not less than 30 days prior to such commencement of business or opening.

(b)

If the dealer is a corporation, the board of directors of the corporation shall designate by resolution an officer or director or a combination of officers and/or directors having direct control or supervision of the collection of sales or use taxes and the responsibility of filing returns and remitting sales or use taxes. Such resolution in proper form and bearing all corporate seals shall be filed with the director at the time the corporation applies for a certificate of registration. The director is authorized, as an alternative means of enforcing collection of sales or use taxes imposed by this article, to hold any officer or director or combination thereof designated in the corporate resolution, or in fact having direct control or supervision of collection of such taxes or the responsibility of filing returns and remitting such taxes, who fails to remit or account for such taxes collected, personally liable for the total amount of such taxes collected and not accounted for or not remitted together with any interest, penalties and fees accruing thereon. Collection of the total amount of taxes, interest, penalties and fees due may be made from any one or any combination of such officers or directors who willfully fail to remit or account for such taxes collected by use of any remedy available for the collection of taxes provided by law or ordinance.

(c)

If the dealer is a natural person, the person applying for the certificate of registration shall be a person with a substantial ownership interest in the business who shall affirm and disclose this interest by an affidavit filed contemporaneously with the application for a certificate of registration as described above. The director is authorized, as an alternative means of enforcing collection of sales or use taxes imposed by this article, to hold any substantial owner of a business personally liable for the total amount of any taxes collected pursuant to the provisions of this article and not accounted for or not remitted together with any interest, penalties and fees accruing thereon. Collection of the total amount due may be made from a substantial owner of the business who willfully fails to remit or account for taxes imposed pursuant to this article by use of any remedy available for the collection of taxes provided by law or ordinance.

(Code 1956, § 56-39)