124. Default in the deduction or payment of income tax

Where any employer fails to deduct income tax in accordance with the provisions of this Chapter from the remuneration of any employee, or where any employer deducted income tax for any pay period from the remuneration of an employee and has not remitted the full amount of such deduction to the Commissioner-General on or before the fifteenth day of the following month, such employer shall be personally liable for the entire amount of the tax he was required to deduct under the provisions of this Chapter but has not so deducted, or as the case may be, for the entire amount or part of the amount of the tax deducted which was not remitted to the

Notwithstanding the provisions of subsection (1), the

Nothing in this section shall be read and construed as preventing the Commissioner-General from taking such steps as he thinks fit to recover the amount of income tax referred to in subsection (2), wholly from the employer or wholly from the employee or partly from the employer and partly from the employee.