Massachusetts General Laws
Chapter 62b - Withholding of Taxes on Wages and Declaration of Estimated Income Tax
Section 6 - Failure of Employer to Withhold, or to Pay Over Taxes Withheld; Assessment

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.

Structure Massachusetts General Laws