(a) Omission to pay or deposit deducted and withheld taxes. —(1) Any person who, in violation of the provisions of § 33335 of this title, fails to pay or to deposit any taxes in such manner and on such date as established therein, shall be subject to the provisions of § 33082 of this title, and a penalty of not less than twenty-five percent (25%) and not greater than fifty percent (50%) of the insufficiency thus determined, shall be imposed on such person.(2) As for repeat offenders, the penalty imposed herein for such insufficiency may amount up to one hundred percent (100%), in addition to any other penalties provided by law.(b) Exception. — This section shall not apply to any person who shows that his/her failure to comply with the provisions of subsection (a) was due to circumstances beyond his/her control. For these purposes, the lack of funds immediately after paying salaries, even if resulting from paying such salaries, shall not be treated as a circumstance beyond such person’s control.(c) For purposes of this section, the term 'insufficiency' means the excess of the amount of taxes that should have been deposited over the amount, if any, of such taxes, which were

person’s control.(c) For purposes of this section, the term 'insufficiency' means the excess of the amount of taxes that should have been deposited over the amount, if any, of such taxes, which were deposited not later than the date prescribed therefor. History —Jan. 31, 2011, No. 1, § 6041.05, retroactive to Jan. 1, 2011.