Liability of guardians: representatives are accountable for tax, interest and penalties as if the represented person were capacitated. Where a business subject to tax, interest or penalty is carried on by a guardian, trustee or agent for a minor or incapacitated person, the guardian, trustee or agent is liable for those amounts and they are to be levied, recovered and enforced against that representative in the same manner and to the same extent as if the represented person were capacitated and conducting the business personally.