(a) Cualquier persona que voluntariamente infrinja las disposiciones de la sec. 31165 de este título relativa a actuaciones prohibidas, a menos que se presente documento que acredite la cancelación de gravamen, será, en adición a cualquier otra penalidad dispuesta por esta parte, responsable por todas las contribuciones, más adiciones a éstas, no satisfechas a causa de dicha infracción, excepto en los casos cubiertos por la sec. 31165(a)(3) de este título, en cuyo caso la infracción constituirá delito menos grave.
(b) A los efectos de la sec. 31165(a) de este título, se presumirá que las personas a que se refiere la misma tenían conocimiento de la muerte del causante al realizar o permitir que se realizaren cualesquiera de los actos prohibidos por dicho inciso (a) de esta sección. Prueba satisfactoria del desconocimiento de la muerte del causante al realizar o permitir que se realizaran cualesquiera de dichos actos relevará a dichas personas de las responsabilidades prescritas en esta sección.
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