                                 CODE OF VIRGINIA

FAILURE OF EMPLOYER TO WITHHOLD TAX; PAYMENT BY RECIPIENT OF WAGES (§ 58.1-467)

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.

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