35 Miss. Code R. § 3-11-10-100

Current through May 31, 2024
Section 35-3-11-10-100

If the employer in violation of the provisions of section 27-7-305 fails to deduct and withhold the tax, the employer is liable therefore as provided by statute. If thereafter the income tax against which the tax under section 27-7-305 may be credited is paid, the tax under section 27-7-305 shall not be collected from the employer. Such payment does not, however, operate to relieve the employer from liability for penalties or additions to the tax applicable in respect of such failure to deduct and withhold. The employer will not be relieved of his liability for payment of the tax required to be withheld unless he can show that the tax against which the tax under section 27-7-305 may be credited has been paid. See section 27-7-345 relating to interest and penalties.

35 Miss. Code. R. § 3-11-10-100