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Section 35-441. Definitions. Person. The word "person" means, partnerships and bodies corporate as well as individuals, and for purposes of this article shall include officers, employees and members of any partnership and body corporate, who are under a duty to perform any act required by this article. 10. That Section 35-450 of the Code of the City of Portsmouth, Virginia, 1988, be ordained to read as follows: Any person as defined in this article, who willfully fails to pay, collect, or truthfully account for and pay over to the City any tax required by this article, or who willfully attempts any manner to evade or defeat any such tax or the payment thereof, or who had actual knowledge of the failure or attempt and had authority to prevent such failure or attempt and did not exercise that authority, shall, in addition to other penalties provided by law, be liable for a penalty of the amount of the tax evaded or not paid, collected or accounted for and paid over, which said penalty shall be assessed and collected in the same manner as such taxes are assessed and collected. 11. That Section 35-500 of the Code of the City of Portsmouth, Virginia, 1988, be amended by adding thereto paragraph (g): Section 35-500. Short-term rental tax. (g) The word "person" means, partnerships and bodies corporate as well as individuals, and for purposes of this article shall include officers, employees and members of any partnership and body corporate, who are under a duty to perform any act required by this article. 12. That Section 35-504 of the Code of the City of Portsmouth, Virginia, 1988, be ordained to read as follows: Any person as defined in this article, who willfully fails to pay, collect, or truthfully account for and pay over to the City any tax required by this article, or who willfully attempts any manner to evade or defeat any such tax or the payment thereof, or who had actual knowledge of the failure or attempt and had authority to prevent such failure or attempt and did not exercise that authority, shall, in addition to other penalties provided by law, be liable for a penalty of the amount of the tax evaded or not paid, collected or accounted for and paid over, which said penalty shall be assessed and collected in the same manner as such taxes are assessed and collected.