115Liability of public officer

### 115 Liability of public officer > > (1)  The public officer of a body corporate is answerable for the discharge of all obligations imposed on the body corporate under a taxation law and, in case of default, is liable to the same penalties. > > > (2)  Anything that the public officer of a body corporate is required to do and does in his or her representative capacity is taken to have been done by the body corporate. > > > (3)  The absence or non-appointment of a public officer does not excuse the body corporate from the necessity of complying, or from a penalty for failure to comply, with a provision of a taxation law. > > > (4)  Any proceedings brought under a taxation law against the public officer of a body corporate are taken to have been brought against the body corporate, and the body corporate 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.