Liability of guardians and trustees for tax obligations follows as if the incapacitated person conducted the business themselves. Where a guardian, trustee or agent carries on business for a minor or incapacitated person, any tax, interest or penalty under the Act shall be assessed upon and recoverable from that guardian, trustee or agent in the same manner and to the same extent as if the minor or incapacitated person were a capacitated person conducting the business, and all provisions of the Act and its rules apply accordingly.