Va. Code § 58.1-467

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-467 - Failure of employer to withhold tax; payment by recipient of wages

If the employer, in violation of the provisions of this article, fails to deduct and withhold the tax under this article, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer. This section shall in no case relieve the employer from liability for any penalties or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.

Va. Code § 58.1-467

Code 1950, § 58-151.8; 1962, c. 612; 1984, c. 675.

Amended by Acts 1984, c. 675.

Amended by Acts 1962, c. 612.