Payor's Failure to Withhold

If a payor fails to deduct and withhold tax as prescribed under section 316.2 and thereafter the tax which may be credited is paid, the tax which was required to be deducted and withheld shall not be collected from the payor, but the payor shall not be relieved of the liability for any penalty, interest or additions to the tax imposed with respect to such failure to deduct and withhold.

(321.2 added Oct. 30, 2017, P.L.672, No.43)