ARM 42.17.120. EMPLOYER'S FAILURE TO WITHHOLD

(1) If an employer fails to deduct and withhold the tax from wages as required under 15-30-2502, MCA, and thereafter the income tax against which the withholdings may be credited is paid, the amount required to be deducted and withheld shall not be collected from the employer. However, any payment does not relieve the employer from liability for penalties, interest, or additions to the tax because of its failure to deduct and withhold. The employer will not be relieved from its liability for payment of the amounts required to be withheld unless it can show that the income tax against which the required withholdings may be credited has been paid.