...same manner as personal property taxes are collected. (d) The term "person" as used in this section includes an officer or employee of a corporation,...member is under a duty to perform the act in respect of,which the violation occurs. (e) All prosecutions under this Act shall be brought in the name of...

...of such levy. (c) Person defined. The term "person," as used in section 6332 (a) and this section, includes an officer or employee of a corporation or...such officer, employee, or member is under a duty to surrender the property or rights to property or to discharge the obligation. Thus, in the case of a...

...(see §302.13). The penalties provided are imposed upon any officer or employee of a corporation or member or employee of a partnership who as such officer,...the act in respect of which the violation occurs. § 302.15 Credits and refunds, (a) If a manufacturer overpays the tax due with one monthly return,...

...such surrender or payment. (e) Person defined. The term "person," as used in subsection (a), lncludes an officer or employee of a corporation or a member...such officer, employee, or member is under a duty to surrender the property or rights to property, or to discharge the obligation. [Sec. 6332 as amended...

...penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years,...the act in respect of which the violation occurs. Sec. 894 (b). IRC, supra, originated 1910 as Sec. 210. RA of 1916. For any amendments prior to 1944,...

...with the costs of prosecution. "(d) PERSON DEFINED. — "The term 'person' as used in this section includes an officer or employee of a corporation or...the act in respect of which the violation occurs. "(e) In the case of taxable years beginning prior to October 1, 1950, and ending after September 30,...

...penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years,...perform the act in respect of which the violation Sec. 894. (b) (3) Cross referencc.— For otber penalties of a general cbaracter, see section 3793....

...annum from the date of such levy. (c) Person defined. — The term "person," as used in subsection (a), includes an officer or employee of a corporation or...such officer, employee, or member is under a duty to surrender the property or rights to property, or to discharge the obligation. SEC. 301.6332-1. SURRENDER...

...Subsection (c) of the same section defines "person" : "The term 'person,' as used in subsection (a), includes an officer or employee of a corporation or...such officer, employee, or member, is under a duty to surrender the property, or rights to property, or to discharge the obligation." We urge that this definition...

...Subsection (c) of the same section defines "person" : "The term 'person,' as used in subsection (a), includes an officer or employee of a corporation or...such officer, employee, or member, is under a duty to surrender the property, or rights to property, or to discharge the obligation." We urge that this definition...