R.I. Gen. Laws § 28-40-4
Employer’s liability for contributions not withheld
Redline — November 1, 2021 → current.View current text →
Current — November 1, 2022
As of November 1, 2021
If any employer fails to deduct the contributions of any of his or her employees at the time their wages are paid or fails to make a deduction at the time wages are paid for the next succeeding payroll period, he or she alone shall subsequently be liable for those contributions, and, for the purposes of §§ 28-39-23 — 28-39-32 and 28-40-9 — 28-40-16 those contributions shall be treated as employers’ contributions required from him or her.
If any employer fails to deduct the contributions of any of the employer’s employees at the time their wages are paid or fails to make a deduction at the time wages are paid for the next succeeding payroll period, the employer alone shall subsequently be liable for those contributions, and, for the purposes of §§ 28-39-23 — 28-39-32 and 28-40-9 — 28-40-16 those contributions shall be treated as employers’ contributions required from him or her.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.