ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
ROOM OCCUPANCY EXCISE
Liability for excises required to be paid by this chapter
Section 7B. Every operator who fails to pay to the commissioner any sums required to be paid by this chapter shall be personally and individually liable therefor to the commonwealth. The term “operator”, as used in this section, includes an officer or employee of a corporation, or a member or employee of a partnership or a limited liability company, who as such officer, employee or member is under a duty to pay over the taxes imposed by this chapter.