Section 6: Failure of employer to withhold, or to pay over taxes withheld; assessment
46 words·~1 min read·
/ma/part-i/title-ix/chapter-62b/6A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 6. In the event an employer fails to withhold and pay over to the commissioner any amount required to be withheld under section two, such amount shall be assessed against such employer, under the provisions of sections twenty-six to twenty-nine inclusive, of chapter sixty-two C.