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6. That Section 35-371 of the Code of the City of <br />Portsmouth, Virginia, 1988, be amended by adding thereto <br />following definition and paragraph: <br /> <br />hhe <br /> <br />Section 35-371. Definitions. <br /> <br />Person. The word "person" means, partnerships and bodies <br />corporate as well as individuals, and for purposes of this <br />article shall include officers, employees and members of any <br />partnership and body corporate, who are under a duty to <br />perform any act required by this article. <br /> <br /> 7. That Section 35-384 of the Code of the City of <br />Portsmouth, Virginia, 1988, be ordained to read as follows: <br /> <br />Section 35-384. Assessment of penalty. <br /> <br /> Any person as defined in this article, who willfully <br />fails to pay, collect, or truthfully account for and pay over <br />to the City any tax required by this article, or who willfully <br />attempts any manner to evade or defeat any such tax or the <br />payment thereof, or who had actual knowledge of the failure or <br />attempt and had authority to prevent such failure or attempt <br />and did not exercise that authority, shall, in addition to <br />other penalties provided by law, be liable for a penalty of <br />the amount of the tax evaded or not paid, collected or <br />accounted for_and paid over, which_~said penalty shall be <br />assessed and collected in the same manner as such taxes are <br />assessed and collected. <br /> <br /> 8. That Section 35-418 of the Code of the City of <br />Portsmouth, Virginia, 1988, be ordained to read as follows: <br /> <br /> Any person as defined in this article, who willfully <br />fails to pay, collect, or truthfully account for and pay over <br />to the City any tax required by this article, or who willfully <br />attempts any manner to evade or defeat any such tax or the <br />payment thereof, or who had actual knowledge of the failure or <br />attempt and had authority to prevent such failure or attempt <br />and did not exercise that authority, shall, in addition to <br />other penalties provided by law, be liable for a penalty of <br />the amount of the tax evaded or not paid, collected or <br />accounted for and paid over, which said penalty shall be <br />assessed and collected in the same manner as such taxes are <br />assessed and collected. <br /> <br /> 9. That Section 35-441 of~the Code of the <br />Portsmouth, Virginia, 1988, be amended by adding <br />following definition and paragraph: <br /> <br />City of <br />thereto the <br /> <br /> <br />