Employer's liability for failure to withhold

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Any employer that fails to withhold income in accordance with the provisions of a notice that is served on such employer pursuant to section 357 of this chapter is liable for the accumulated amount it should have withheld from the obligor's income, and shall be fined not less than five hundred dollars ($500) but not more than one thousand dollars ($1,000) and no portion of the minimum fine may be suspended.


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