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    <title>Joint and several liability of participants</title>
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    <description>Every participant in an unincorporated body, and the representative assessee of a deceased participant, is jointly and severally liable, along with the unincorporated body, for payment of any amount payable by the unincorporated body under this Code, and all provisions of the Code apply accordingly.</description>
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      <description>Every participant in an unincorporated body, and the representative assessee of a deceased participant, is jointly and severally liable, along with the unincorporated body, for payment of any amount payable by the unincorporated body under this Code, and all provisions of the Code apply accordingly.</description>
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