If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer shall not be relieved from liability for any additions to tax, penalties or interest otherwise applicable in respect to such failure to deduct and withhold.
Structure Delaware Code
Chapter 11. PERSONAL INCOME TAX
Subchapter VII. Withholding of Tax
§ 1151. Employer to withhold tax from wages or other remuneration.
§ 1152. Information statement for employee.
§ 1153. Credit for tax withheld.
§ 1154. Information returns and payment of tax withheld.
§ 1155. Employer's liability for withheld taxes.
§ 1156. Employer's failure to withhold.
§ 1156A. Employer to report new hires.
§ 1158. Payment of tax on behalf of nonresident shareholders by S corporation.