143.251. Employer's failure to withhold.
Employer's failure to withhold.
143.251. If an employer fails to deduct and withhold tax asrequired, and thereafter the tax against which such tax may becredited is paid, the tax so required to be deducted and withheldshall not be collected from the employer. The employer shall notbe relieved thereby from liability for any penalties, interest,or additions to tax otherwise applicable in respect to suchfailure to deduct and withhold.
(L. 1972 S.B. 549)Effective 1-1-73