Failure to deduct and pay tax exposes person to criminal liability and minimum interest-based fine under withholding rules.

The inserted provision criminalizes failure, without reasonable cause or excuse, to deduct tax or to pay tax after deduction as required by specified withholding provisions, and prescribes custodial punishment alongside a mandatory pecuniary sanction calculated as an annual rate on the unpaid tax from the date it became deductible until actual payment.

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