Willful failure to collect and pay over tax

Any person required to collect and pay over withholding tax who willfully fails to do so shall be liable for a penalty equal to the total amount of the tax not collected or paid over as well as any interest due on the tax. The amount of interest is calculated from the date the failure occurred to the date the penalty is paid [Tax Law § 685(g)]. (See section 3, part D, Personal responsibility )