Page:United States Statutes at Large Volume 70.djvu/131

 70 S T A T. ]

PUBLIC LAW 460-MAR. 31, 1956

exemption certificate then in effect with respect to him, the employee shall, within ten clays thereafter, furnish the employer with a new withholding exemption certificate relating to the withholding exemptions which the employee then claims, which shall in no event exceed the exemptions to which he is entitled on such day. If, on any day during the calendar year, the withholding exemptions to which the employee is entitled is greater than the withholding exemp^tions claimed, the employee may furnish the employer with a new withholding exemption certificate relating to the withholding exemptions which the employee then claims, which shall in no event exceed the exemptions to which he is entitled on such day. "(7) Withholding exemption certificates shall be in such form and contain such information as the Commissioners may by regulations prescribe. "(f)

FAILURE To WITHHOLD OR P A Y AMOUNTS W I T H H E L D. — (1)

Every employer, who fails to withhold or pay to the Collector any sums required by this section to be withheld and paid, shall be personally and individually liable therefor to the District of Columbia; and any sum or sums withheld in accordance with the provisions of this section shall be deemed to be, and shall be, held in trust by the employer for the District of Columbia. "(2) The District of Columbia shall have a lien upon all the property of any employer who fails to withhold or pay over to the Collector sums required to be withheld under this section. If the employer withholds but fails to pay over the amounts withheld to the Collector the lien shall accrue on the date the amounts were withheld. If the employer fails to withhold, the lien shall accrue on the date the amounts were required to be withheld. " (g) STATEMENT To B E FURNISHED EMPLOYEE.— (1) Every person required to deduct and withhold from an employee a tax under this section, or who would have been required to deduct and withhold a tax under this section if the employee had claimed no more than one withholding exemption, shall furnish to each such employee in respect to the wages paid by such person to such employee during the calendar year, on or before January 31 of the succeeding year, or, if his employment is terminated before the close of such calendar year, on the day on which the last paj-ment of wages is made, a written statement showing the following: " (A) The name and address of such person; " (B) The name and address of the employee and his social security account number; " (C) The total amount of wages as defined in this article; and " (D) The total amount deducted and withheld as tax under this section. "The statement required to be furnished by this subsection in respect of any wages shall be furnished at such other times, shall contain such other information, and shall be in such form, as the Commissioners may by regulation prescribe. A duplicate of such statement if made and filed in accordance with regulations prescribed by the Commissioners shall constitute the return required to be made in respect to such wages. "(2) The Commissioners may promulgate regulations providing for reasonable extensions of time, not in excess of thirty days, to employers required to furnish statements under this subsection. " (h) LIABILITY FOR TAX WITHHELD.—An employer shall be liable for the payment of tax required to be deducted and withheld under this section. Such tax shall be paid to the Collector and shall not be paid to any other person.

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