"Person" includes individuals, pass-through entities, firms, companies, joint stock
companies, business trusts, estates, trusts, partnerships, limited liability partnerships,
limited liability companies, associations, C corporations, S corporations, governmental
entities, and any other entity. Whenever used in this chapter in any provision prescribing
and imposing a penalty, "person," as applied to a pass-through entity, shall mean
the owner thereof, and as applied to a corporation, the officers thereof.
