Section 96
SEC. 96. Surcharges for failure to render returns and for rendering false or fraudulent returns; delinquency in payment of taxes.—The surcharges prescribed in Section seventy-two of this Title in cases of failure to render returns and for filing false or fraudulent returns shall apply to the returns required under Sections ninety-three and ninety-four. In case the taxes deducted and withheld by the employer are not paid within the time prescribed, there shall be added a surcharge of five per centum on the amount of tax unpaid and interest at the rate of one per centum a month upon the amount required to be paid from the time the same became due until paid.