Sec. 706. Employer's Failure to Withhold.
77 words·~1 min read·
/il/chapter-35/act-5/706A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 706. Employer's Failure to Withhold.
If an employer fails to deduct and withhold any amount of tax as required under this Act, and thereafter the tax on account of which such amount was required to be deducted and withheld is paid, such amount of tax shall not be collected from the employer, but the employer shall not be relieved from liability for penalties or interest otherwise applicable in respect of such failure to deduct and withhold.