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• overpayment, and such dealer shall produce evidence of such refund to the commissioner of the revenue upon request. Any amounts that are not refunded to purchasers shall be remitted to the commissioner of the revenue. During a three-year period after receipt of such amounts by the commissioner of revenue, purchasers who produce documentation verifying such overpayment to the commissioner of the revenue and the treasurer, as that term is defined in Virginia Code & 58.1-3123, shall be entitled to a refund of such overpayment. At the expiration of this three-year period, the commissioner of the revenue shall consider these funds as additional business license tax. The City may recover from the motor vehicle dealer its costs of mailing printing, and other reasonably necessary administrative costs related to refunding such amounts to purchasers. Chapter 30. TAXATION ARTICLE I - IN GENERAL Sec. 30-4. Liability of officers, employees or members of corporation or partnership. (a) Any corporate, partnership or limited liability company officer who willfully fails to pay, collect, or truthfully account for and pay over any tax imposed by this chapter, or who willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable for a penalty of the amount of the tax evaded or not paid, collected, or accounted for and Daid over, to be assessed and collected in the same manner as such taxes are assessed and collected • (b) The term "corporate, partnership or limited liability company officer" as used in this section means an officer or employee of a corporation, or a member, or employee of a partnership or member, manager or employee of a limited liability company who, as such officer, employee, member or manager, is under a duty to perform, on behalf of the comoration, partnership or limited liability company, the act in respect of which the violation occurs and who: (i) had actual knowledge of the failure or attempt as set forth herein, and (ii) had authority to prevent such failure or attempt. ARTICLE 11. TAXATION OF TANGIBLE PERSONAL PROPERTY, MACHINERY AND TOOLS GENERALLY. Sec. 30-37. Preparation of property books. (a) Based on the returns filed and such statutory assessments as may be necessary, the commissioner of revenue shall prepare property books, in the form prescribed by the state department of taxation, showing the assessed value of all taxable tangible personal property and machinery and tools and the taxes levied thereon. The commissioner of the revenue shall retain in his office the original personal property book. The initial venion ofstrel, books shall be presented to the city heaSUICT 110t iateL thall May fifth crf'.Ch Y'al. Tile Coll 1111issione, may thmeaftm pmpaiu sach sapplernents tv the book as may be 11"Maly and to, vvard timin to the heastriet. (b) Within ninety days from the date the rate of tax on personal property has been determined the • commissioner of the revenue shall deliver one certified copy of the personal property book to the Page 5