The following persons are jointly and severally liable to pay resale royalty on the commercial resale of an artwork:
(a) the seller or, if there is more than one seller, all of the sellers; and
(b) each person acting in the capacity of an art market professional and as agent for the seller; and
(c) if there is no such agent--each person acting in the capacity of an art market professional and as agent for the buyer; and
(d) if there are no such agents--the buyer or, if there is more than one buyer, all of the buyers.