§ 44-30-77 - Employer's failure to withhold. - Rhode Island Statutes

SECTION 44-30-77

   § 44-30-77  Employer's failure to withhold.– If an employer fails to deduct and withhold Rhode Island personal income tax asrequired, and thereafter the employee's tax against which the tax may becredited is paid, the tax so required to be deducted and withheld shall not becollected from the employer, but the employer shall not be relieved fromliability for any penalties, interest, or additions to the tax otherwiseapplicable in respect of the failure to deduct and withhold.