72 Pa. Stat. § 7324.3

Current through Pa Acts 2024-35, 2024-56

Section 7324.3 - Liability for tax, interest, penalties and additions

If a partnership, association or Pennsylvania S corporation fails to pay withholding tax as prescribed herein and thereafter such tax is paid, the partnership, association or Pennsylvania S corporation shall not be relieved of the liability for any penalty, interest or addition as a result of failure to properly withhold such tax.

72 P.S. § 7324.3

1971, March 4, P.L. 6, No. 2, Art. III, § 324.3, added 1991, Aug. 4, P.L. 97, No. 22, § 12, effective 1/1/1992.