If any operator liable for any amount under this chapter sells out their business or quits the business, their successors or assignees shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the tax administrator showing that it has been paid or a certificate stating that no amount is due. If the purchaser of a business fails to withhold from the purchase price as required, they become personally liable for the payment of the amount required to be withheld by them to the extent of the purchase price, valued in money. (Ord. 4077-NS § 12, 1965)