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Duty of employer in relation to tax payable by his employees.
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6.—(1) Where any employed person has omitted to make payment of any income tax under Schedule D or E due and payable by him for any year, the Revenue Commissioners may give notice to the employer of such person at any time after a period of three months has elapsed since such income tax became due and payable, requiring such employer to deduct the amount of income tax so in arrear from any remuneration payable by him to such employed person.
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(2) On receipt of such notice the employer shall deduct such sum or sums, not exceeding in the aggregate the total amount of income tax so in arrear, at such times, and in such manner, as the Revenue Commissioners may direct and shall forthwith pay over the amounts so deducted to the Accountant General of Revenue.
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(3) If any employer refuses or neglects to pay over to the Accountant General of Revenue any such sum or sums within the time specified in such notice, such employer shall be liable to pay such sum or sums as if the same had been duly assessed upon him, and proceedings for the recovery thereof may be taken in any manner prescribed by the Income Tax Act, 1918, including the issue by the Special Commissioners of their warrant to the Collector in whose Collection the business premises or property of the said employer are situated, requiring him to distrain the said employer by his goods and chattels, and failure on the part of the employer to deduct any such sum or sums from the employed person shall not be any bar to the recovery of such sum or sums by proceedings or distraint.
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(4) Any employer who neglects or refuses to comply with the provisions of this section shall be liable to the penalty imposed by section 107 of the Income Tax Act, 1918, upon a person who neglects or refuses to deliver a list, declaration or statement, and such penalty shall be recoverable without prejudice to any other remedy provided by the Income Tax Act, 1918, or this Act.
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(5) Where the employer is a body of persons the provisions of sub-sections 2 and 4 of section 105 and the whole of section 106 of the Income Tax Act, 1918, shall apply in relation to anything required to be done under this Act.
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(6) Nothing in this section shall affect the provisions of Rule 11, Schedule E, of the Income Tax Act, 1918, or of Rule 7, Schedule E, of the same Act, as amended by Section 18 (3) of the Finance Act, 1922.
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(7) An employer who pays over to the Accountant General or to the Collector in whose Collection his business premises or property are situated, any such sum of income tax as is required by any such notice from the Revenue Commissioners as aforesaid, shall be acquitted and discharged of so much money as is represented by such payment as if that sum of money had actually been paid as remuneration to the employed person.
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