The tax imposed by sections 97C.5 and 97C.14 shall be collected by each employer from the employee by deducting the amount of the tax from wages as and when paid, but failure to make such deduction shall not relieve the employee from liability for such taxes.
[C46, 50, § 97.7, 97.9, 97.45; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 97C.6]
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