The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
(Cite as: 23 V.S.A. § 3029)
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§ 3029. Personal liability
Any licensee who fails to collect the tax required by this chapter or to pay it to
the Commissioner in the manner required by this chapter shall be personally and individually
liable for the amount of such tax and any interest and penalty assessed thereon pursuant
to sections 3017 and 3018 of this title; and if the licensee is a corporation or other entity, the personal liability shall
extend and be applicable to any officer or agent of the corporation or entity who
as an officer or agent of the same is under a duty to collect the tax and pay it to
the Commissioner as required in this chapter. (Added 1999, No. 154 (Adj. Sess.), § 37.)