Employee Withholding

Employers in North Carolina are required to withhold North Carolina taxes from the pay of their employees, and to remit those taxes to the North Carolina Department of Revenue, per N. C. Gen. Stat. § 105-163.1, et seq. The failure of an employer to timely pay over withholding taxes is usually charged as Embezzlement in violation of N. C. Gen. Stat. § 14-90.

Federal Criminal Tax Information

State Criminal Tax Information