person
(6) Other special rules (A) Treatment as tax Any penalty imposed under this subsection shall be paid on notice and demand of the Secretary and in the same manner as tax. (B) Joint and several liability If more than 1 person is liable under this subsection for any penalty with respect to any failure, all such persons shall be jointly and severally liable with respect to such failure. (C) Person For purposes of this subsection, the term “person” means any officer, director, trustee, employee, or other individual who is under a duty to perform the act in respect of which the violation occurs.