§ 28-40-4 - Employer's liability for contributions not withheld.
SECTION 28-40-4
§ 28-40-4 Employer's liability forcontributions not withheld. – If any employer fails to deduct the contributions of any of his or heremployees at the time their wages are paid or fails to make a deduction at thetime wages are paid for the next succeeding payroll period, he or she aloneshall subsequently be liable for those contributions, and, for the purposes of§§ 28-39-23 – 28-39-32 and 28-40-9 – 28-40-16 thosecontributions shall be treated as employers' contributions required from him orher.