An employer that willfully fails to comply with an income-withholding order issued in another state and received for enforcement is subject to the same penalties that may be imposed for noncompliance with an order issued by a tribunal of this state.

            Acts 1997, No. 1241, §1, eff. July 15, 1997; Acts 2015, No. 80, §1, eff. July 1, 2015.