                                 CODE OF VIRGINIA

LIABILITY OF EMPLOYER FOR FAILURE TO WITHHOLD (§ 58.1-474)

Every employer who fails to withhold or pay to the Tax Commissioner any sums
required by this article to be withheld and paid shall be personally and
individually liable therefor. Any sum or sums withheld in accordance with the
provisions of this article shall be deemed to be held in trust for the
Commonwealth.

HISTORY: Code 1950, § 58-151.13; 1962, c. 612; 1968, c. 12; 1970, c. 540; 1972,
c. 827; 1973, c. 279; 1974, c. 636; 1975, c. 49; 1977, cc. 396, 663; 1981, c.
283; 1984, c. 675.