Section 8711 - Attachment of wages(a) Any tax collecting authority may at any time notify in writing the person or corporation by whom any taxable is employed that the tax of the employee is due, delinquent and unpaid, and thereupon the employer shall deduct from the wages, or from any sum due such employee, the amount of the tax due from such employee, and charge the same against the employee. If such employer refuses or neglects to comply with the provisions of this section within 3 months from the time of receiving such notice, the employer shall be personally liable for the tax of such person as to whom notice has been given. The amount of the tax may be recovered from such employer by the tax collecting authority in an action of debt before any justice of the peace.(b) When the amount of such tax is held by any employer under the provisions of this section, the employer shall pay the same to the tax collecting authority within 30 days thereafter. A copy of this section shall accompany all written notices to employers.20 Del. Laws, App. p. 12, § 33; Code 1915, § 1173; 28 Del. Laws, c. 82, § 18; 33 Del. Laws, c. 84, § 13; 40 Del. Laws, c. 135, § 1; Code 1935, §§ 1366, 1410; 9 Del. C. 1953, § 8711; 55 Del. Laws, c. 85, § 25A; 57 Del. Laws, c. 762, § 24F; 68 Del. Laws, c. 368, §1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, §§ 115, 119.;