A. Every person with a duty, at any time, to account for and pay over any tax or other amount owed the city, every person who has control or supervision over the payment of any tax or other amount owed the city and every person who has been charged with the responsibility to pay over any tax or other amount owed the city shall be personally liable, jointly and severally, for any additional monies not paid to the city.

B. The dissolution, termination or withdrawal from the city of any person shall not affect or discharge the personal liability established by subsection (A) of this section.

C. The cessation of business by any person shall not affect or discharge the personal liability created by subsection (A) of this section.

D. For purposes of subsection (A) of this section, there shall be a rebuttable presumption that the following persons have a duty to account for and pay over tax and any other amount owed the city.