A-6.002 - Tax Administration Act
59.5.2. For the purposes of this section and sections 59.5.3 and 59.5.5, any reference to a person’s participation includes
(a) the fact of causing a subordinate to act or to omit information; and
(b) the fact of knowing of, and not making a reasonable attempt to prevent, the participation of a subordinate in an act or an omission of information.