72 Pa. Stat. § 7321
Current through Pa Acts 2024-53, 2024-56 through 2024-92
If a person fails to deduct and withhold tax as prescribed in this part and thereafter the tax against which such tax may be credited is paid, the tax which was required to be deducted and withheld shall not be collected from the person, but the person shall not be relieved of the liability for any penalty, interest, or additions to the tax imposed with respect to such failure to deduct and withhold.
72 P.S. § 7321