If any participant receives one or more payments or reimbursements under Article 5 that are not for dependent care expenses, such participant shall indemnify and reimburse the City for any liability it may incur for failure to withhold federal or state income tax or Social Security tax from such payments or reimbursements. However, such indemnification or reimbursement shall not exceed the amount of federal and state income tax that the participant would have owed if the payments or reimbursements had been made to the participant as regular cash compensation, plus the participant’s share of any Social Security tax that would have been paid on such compensation, less any such additional income and Social Security tax actually paid by the participant. (Ord. 5851-NS § 1 (part), 1988)