Contributions under § 36-7-22 by employees of any city, town, or agency of the state shall be made as deductions from each payment on account of salaries or wages as and when paid. Failure to deduct the contribution shall not relieve any employee, the city, town, or agency of the state employing that employee of liability therefor. Adjustments for any errors in contributions shall be made as required.
R.I. Gen. Laws § 36-7-23