58.1-474 - Liability of employer for failure to withhold. - Virginia Statutes

§ 58.1-474. Liability of employer for failure to withhold.

Every employer who fails to withhold or pay to the Tax Commissioner any sumsrequired by this article to be withheld and paid shall be personally andindividually liable therefor. Any sum or sums withheld in accordance with theprovisions of this article shall be deemed to be held in trust for theCommonwealth.

(Code 1950, § 58-151.13; 1962, c. 612; 1968, c. 12; 1970, c. 540; 1972, c.827; 1973, c. 279; 1974, c. 636; 1975, c. 49; 1977, cc. 396, 663; 1981, c.283; 1984, c. 675.)