§ 7343 - Definition of term “person”

CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter D— Miscellaneous Penalty and Forfeiture Provisions

The term “person” as used in this chapter includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.