N.Y. Tax Law § 676

§ 676. Employer's failure to withhold. If an employer fails to deduct\nand withhold tax as required, and thereafter the tax against which such\ntax may be credited is paid, the tax so required to be deducted and\nwithheld shall not be collected from the employer, but the employer\nshall not be relieved from liability for any penalties, interest, or\nadditions to the tax otherwise applicable in respect of such failure to\ndeduct and withhold.\n