N.Y. Tax Law § 676: Employer's failure to withhold

§ 676. Employer's failure to withhold. If an employer fails to deduct

and withhold tax as required, and thereafter the tax against which such

tax may be credited is paid, the tax so required to be deducted and

withheld shall not be collected from the employer, but the employer

shall not be relieved from liability for any penalties, interest, or

additions to the tax otherwise applicable in respect of such failure to

deduct and withhold.