Rhode Island General Laws Title 28. Labor and Labor Relations § 28-40-4. Employer's liability for contributions not withheld

If any employer fails to deduct the contributions of any of the employer’s employees at the time their wages are paid or fails to make a deduction at the time wages are paid for the next succeeding payroll period, the employer alone shall subsequently be liable for those contributions, and, for the purposes of §§ 28-39-23-- 28-39-32 and 28-40-9-- 28-40-16 those contributions shall be treated as employers' contributions required from him or her.