1311

Penalty assessed as tax\n(a) The penalties and liabilities provided by this subchapter shall be paid upon notice and demand by the Director and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in this subtitle or the Virgin Islands income tax law to 'tax' imposed by this subtitle or the Virgin Islands income tax law shall be deemed also to refer to the penalties and liabilities provided by this subchapter.\nPerson defined\n(b) The term 'person', as used in this subchapter, includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.