Liability for Tax, Interest, Penalties and Additions

If a partnership, association or Pennsylvania S corporation fails to pay withholding tax as prescribed herein and thereafter such tax is paid, the partnership, association or Pennsylvania S corporation shall not be relieved of the liability for any penalty, interest or addition as a result of failure to properly withhold such tax.

(324.3 added Aug. 4, 1991, P.L.97, No.22)