Section 5. A direct broadcast satellite service provider who fails to pay the commissioner any sums required to be paid by this chapter shall be personally and individually liable therefor to the commonwealth. The term ''direct broadcast satellite service provider'', as used in this section, includes an officer or employee of a corporation or other business entity or a member or employee of a partnership who, as such officer, employee or member, is under a duty to pay over the taxes imposed by this chapter.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64m - Taxation of Direct Broadcast Satellite Service
Section 2 - Excise on Direct Broadcast Satellite Service; Rate; Time of Payment
Section 3 - Reimbursement to Direct Broadcast Satellite Service Provider by Subscriber
Section 4 - Registration of Service Providers
Section 5 - Liability for Failure to Pay Taxes Under This Chapter
Section 6 - Out-of-State Service Providers; State Secretary as Agent for Service of Process