body: Which US states penalize an employer if they withhold taxes for the wrong state for one of their employees? (withhold in California, but employee was in a different state: I'm interested in any US state)
  
  
  For context, the question is a follow-up of [Why does a US company need to know the location of their employees for tax purposes?](https://money.stackexchange.com/q/125839/5656).
  
  
  
title: Which US states penalize an employer if they withhold taxes for the wrong state for one of the employees?