Civil action to recover tax and penalties -- Party defendants.
(a) When the Director of the Department of Finance and Administration finds
from investigation that the state has lost tax revenue because of the
evasion of any provision of this subchapter, the director may bring suit
in the proper court to recover the tax and penalties.
The action shall lie against the person evading the tax and against any
person who aided, abetted, or assisted in the evasion.