§113.  Liability of employer

An employer shall be liable for the payment to the collector of the amounts required to be withheld under R.S. 47:112, and an employer who has withheld and paid such amounts to the collector shall not otherwise be liable to any person for the amounts of any such payments.  Any sums withheld in accordance with the provisions of this Sub-part shall be deemed to be held in trust for the collector.  

Upon failure of an employer to pay as provided in R.S. 47:114 any amounts withheld or required to be withheld under this Chapter, he shall become personally liable for any such tax.  The tax, interest, penalties, and attorney fees shall be payable as provided generally in the Subtitle, and the amount thereof may be determined, computed and collected by any method generally provided for in this Subtitle.  

Added by Acts 1960, No. 342, §1.