Failing to furnish or furnishing a false withholding statement.

Any employer required, under the provisions of § 113.4 (relating to time and place for filing reconciliation and withholding statements), to furnish a withholding statement to an employe who wilfully furnishes a false or fraudulent statement, or who wilfully fails to furnish a statement in the manner or at the time, or not showing the information required by § 113.4 shall for each such failure be liable to a penalty of $50 for each employe.