State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-3 > 58-1-467§ 58.1-467. Failure of employer to withhold tax; payment by recipient ofwages.
If the employer, in violation of the provisions of this article, fails todeduct and withhold the tax under this article, and thereafter the taxagainst which such tax may be credited is paid, the tax so required to bededucted and withheld shall not be collected from the employer. This sectionshall in no case relieve the employer from liability for any penalties oradditions to the tax otherwise applicable in respect of such failure todeduct and withhold.
(Code 1950, § 58-151.8; 1962, c. 612; 1984, c. 675.)
