Failure to deduct and remit

(1) Subject to sub-section (2) of this section, every employer who fails to deduct and remit an amount from the emoluments of an employee as and when required by rules made under this Act shall be liable to pay the Commissioner the whole amount that should have been deducted and remitted from the time prescribed for deducting the same. (2) Repealed. (3) Every employer who fails to remit to the Commissioner the total amount that he was required to remit at the time when he was required to do so shall be liable to a penalty of ten per cent of the amount that he failed to remit or ten dollars, whichever is the greater, and in addition shall be liable to pay on the amount not remitted interest at the rate specified in section 59 of the Tax Administration and Procedure Act. CAP. 51.