Any corporate or partnership officer who directs or causes the business of which he
is a corporate or partnership officer to fail to pay, collect, or truthfully account
for and pay over any fuels tax for which the business is liable to the Commonwealth
or to a trustee shall, in addition to other penalties provided by law, be liable for
a penalty in the amount of the tax evaded or not paid, collected, or accounted for
and paid over. The penalty shall be assessed and collected in the same manner as such taxes are
assessed and collected. However, this penalty shall be dischargeable in bankruptcy proceedings.
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