Vermont Statutes Title 23. Motor Vehicles, § 3119. Personal liability

Any licensee who fails to collect the tax required by this subchapter or to pay it to the Commissioner in the manner required by this subchapter shall be personally and individually liable for the amount of such tax and any interest and penalty assessed thereon pursuant to sections 3110 and 3111 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 subchapter.