Okla. Admin. Code § 710:90-5-2
Current through Vol. 42, No. 7, December 16, 2024
In the event that an employer fails to withhold the tax required and thereafter the tax is paid by the employee, the tax required to have been withheld shall not be collected from the employer. Such payment does not relieve the employer of the liability for penalties or interest otherwise applicable because of such failure to withhold the tax. The employer will not be relieved of his liability for payment of the tax required to be withheld unless the employer can show that the tax of each employee in question has been paid. [See: 68 O.S. §2385.3]
Okla. Admin. Code § 710:90-5-2