§ 58-1-484

The employer shall be liable for the payment to the Tax Commissioner of the amounts required to be deducted and withheld under this article and an employer who has withheld and paid such amounts to the Tax Commissioner shall not otherwise be liable to any person for the amount of any such payment.\nCode 1950, § 58-151.10; 1962, c. 612; 1984, c. 675.