Sec. 3. (a) The department shall provide a notice to withhold income to each employer of an individual who is subject to withholding under section 1 of this chapter.

     (b) A notice to withhold income provided under subsection (a) is binding on the employer and must contain the following:

(1) The Social Security number of the individual who is subject to withholding.

(2) The total amount to be withheld from the individual’s income, including any interest, penalties, or assessments accrued under this article.

(3) An explanation of an employer’s duties under section 4 of this chapter upon the employer’s receipt of the notice to withhold income.

(4) A description of the limitations on income withholding established by section 7(d) of this chapter.

(5) A description of:

(A) the prohibition established under section 5 of this chapter against an employer using income withholding as the basis for refusing to hire, discharging, or taking disciplinary action against an individual; and

(B) the penalties established under section 6 of this chapter for an employer that refuses to withhold income or knowingly misrepresents an employee’s income.

As added by P.L.183-2015, SEC.5.