112Public officer of corporation

#### 112 Public officer of corporation 112 Public officer of corporation > > (1) The Chief Commissioner may, by written notice served on a corporation, require the corporation to appoint, within a period specified in the notice, a natural person whose principal place of residence is in this jurisdiction as a public officer of the corporation for the purposes of the taxation laws, and to keep the office of public officer constantly filled by such a person. > > > (2) An appointment of a public officer is not duly made until written notice of the appointment, specifying the name and residential address of the officer, has been lodged with the Chief Commissioner. > > > (3) If— > > > > > (a) the Chief Commissioner has required a corporation to appoint a public officer, and > > > > > (b) the corporation does not make such an appointment as required or does not keep the office of public officer constantly filled as required, > > > > the Chief Commissioner may appoint a person as the public officer of the corporation by written notice served on the person and the corporation. > > > (4) Service of a document on the public officer of the corporation is sufficient service on the corporation for the purposes of a taxation law, and, if at any time the corporation does not have a public officer as required under this section, then service on a person acting or appearing to act in the business of the corporation is sufficient. > > > (5) The public officer is answerable for the discharge of all obligations imposed on the corporation under a taxation law, and, in case of default, is liable to the same penalties. > > > (6) Everything that the public officer is required to do and does in his or her representative capacity is taken to have been done by the corporation, but the absence or non-appointment of a public officer does not excuse the corporation from the necessity of complying, or from a penalty for failure to comply, with a provision of a taxation law and the corporation is liable to comply with the taxation laws as if there were no requirement to appoint a public officer. > > > (7) A document served on or requirement made of the public officer is taken to have been served on or made of the corporation. > > > (8) Any civil or criminal proceedings brought under a taxation law against the public officer are taken to have been brought against the corporation, and the corporation is liable jointly with the public officer for any penalty imposed on the public officer, or for compliance with any order made against the public officer.