There Is a Newer Version of the Massachusetts General Laws
2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 62B WITHHOLDING OF TAXES ON WAGES AND DECLARATIONOF 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.
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