63. Any employer who neglects to deduct an amount prescribed under section 60 from the wages paid to an employee is bound to pay that amount to the Minister.
The employer may, however, make the deduction from the wages paid to the employee within 12 months following the failure to make the deduction if the wages are wages described in section 60.
The employer may not, however, deduct in respect of a regular pay period, in addition to the amount prescribed under section 60, more than one other prescribed amount that the employer neglected to deduct.
2001, c. 9, s. 63; 2005, c. 13, s. 37.