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.
Pub. L. 85–859, title II, § 20172 Stat. 1413 (Added , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 736 68A Stat. 702 Pub. L. 85–859A prior section 5690, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .