Every representative vendor shall be personally liable for the payment of any tax, additional tax, penalty or interest payable by him in his representative capacity, to the extent that it remains unpaid,
(if?)-
a) he alienates, charges or disposes of any money received or accrued in respect of which the tax is chargeable; or
b) he disposes of or parts with any fund or money belonging to the person whom he represents which is in his possession or comes to him after the tax, additional tax, penalty or interest has become payable, if such tax, additional tax, penalty or interest could legally have been paid from or out of such fund or money.
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