35 Miss. Code. R. 3-11-12-102
Current through October 31, 2024
Any employer who fails either to withhold the required tax or pay it to the Commissioner as specified, or both, is liable to the state for the full amount of all taxes on the income paid by him to his employees for the period for which he failed to report or turn over the same, together with all interest and penalties accrued. Any employer who fails to deduct, withhold or remit moneys or to furnish to any individual information statements, or maintain records as required is guilty of a misdemeanor.
35 Miss. Code. R. 3-11-12-102