§ 28-40-4 — § 28-40-4. Employer's liability for contributions not withheld.
§ 28-40-4. Employer's liability for contributions not withheld.
If any employer fails to deduct the contributions of any of the employer's employees at the time their wages are paid or fails to make a deduction at the time wages are paid for the next succeeding payroll period, the employer alone shall subsequently be liable for those contributions, and, for the purposes of §§ 28-39-23 — 28-39-32 and 28-40-9 — 28-40-16 those contributions shall be treated as employers' contributions required from him or her.
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Rhode Island § 28-40-4 (§ 28-40-4. Employer's liability for contributions not withheld.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.