ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
Section 72. The term “person”, as used in section seventy-three, shall include, but not be limited to, an officer or employee of a corporation, a member, officer or employee of a partnership, or a trustee, officer or employee of a corporate trust who as such officer, employee, member or trustee is under a duty either to perform or to refrain from performing the act with respect to which the violation occurs. Sections seventy-three and seventy-seven shall apply to persons, as herein defined, acting in any fiduciary capacity.