61 Pa. Code § 113.13 - Failure of employer to withhold

If an employer fails to deduct and withhold tax as prescribed in this chapter and thereafter the tax against which such tax may be credited is paid, the tax which was required to be deducted and withheld shall not be collected from the employer, but the employer 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.

Notes

61 Pa. Code § 113.13