35 Miss. Admin. Code Pt. III, Subpt. 11, Ch. 10 — Employer Liable-Failure to Withhold

100 If the employer in violation of the provisions of section 27 -7-305 fails to deduct and
withhold the tax, the employer is liable therefore as provided by statute. If thereafter the
income tax against which the tax under section 27 -7-305 may be credited is paid, the tax
under section 27-7-305 shall not be collected from the employer. Such payment does not,
however, operate to relieve the employer from liability for penalties or additions to the tax
applicable in respect of such failure to deduct and withhold. The employer will not be
relieved of his liability for payment of the tax required to be withheld unless he can show
that the tax against which the tax under section 27 -7-305 may be credited has been paid.
See section 27-7-345 relating to interest and penalties.
101 (Reserved)
102 (Reserved)