(1) Every representative of a taxable person is responsible for performing any duties, including the payment of tax, imposed by this Act on the taxable person.
(2) Every representative is personally liable for the payment of any tax payable in his or her representative capacity if, while the amount remains unpaid, the representative —
(a) alienates, charges, or disposes of any money received or accrued in respect of which the tax is payable; or
(b) disposes of or parts with any fund or money belonging to the taxable person which is in the possession of the representative or which comes to the representative after the tax is payable if,
such tax could legally have been paid from or out of such fund or money.
(3) Nothing in this section is to be construed as relieving a taxable person from performing any duties imposed by this Act on the taxable person which the representative of the person has failed to perform.
(4) In this section “representative”, in relation to a taxable person, means —
(a) the Financial Controller or the designated officer in the case of a company (other than a company in liquidation);
(b) any member of the committee of management in the case of an unincorporated association or body;
(c) any person who is responsible for accounting for the receipt and payment of money or funds on behalf of the company in any other case;
(d) the liquidator in the case of a company in liquidation;
(e) any person responsible for accounting for the receipt and payment of money under the provisions of any law or for the receipt and payment of public funds or of funds voted by Parliament in the case of the State or Constituency Council;
(f) any partner in the case of a partnership;
(g) any trustee in the case of a trust; or
(h) any person controlling the non-resident's affairs in Saint Lucia, including any manager of a taxable activity of the non-resident in Saint Lucia in the case of a non-resident or a person referred to in paragraph (b) of the definition of “resident” in section 2.