43-414

43-414. Liability for failure to
withhold

The employer shall be liable to the department for the payment of the tax required
to be deducted and withheld under this chapter, and the employee shall not be liable for
the amount of any such payment nor shall the employer be liable to any person or any
employee for the amount of any such payment. For the purpose of making penalty sections
of this title applicable, any amount deducted or required to be deducted and remitted to
the department under this chapter shall be considered the tax of the employer and with
respect to such amounts he shall be considered as a taxpayer.