(b) If the owner is a corporation, all officers and directors of such corporation shall be jointly and severally liable for the payment of the penalty described in paragraph (a) of this subdivision. 10. Nothing in this section shall be construed to affect, alter or in any way impair the rights of the municipality in which the real property is located to collect taxes levied against the owner of such real property for that portion of such real property devoted to nonresidential uses or for which the owner assumes liability under subdivisions six and nine of this section. * NB (Effective pending ruling by Commissioner of Internal Revenue)