Yep. You're right, and I should have been more clear about that. There is nothing in the story, however, to suggest that this woman changed anything other than her employee-end deductions - and if she had, I'd expect there to have been a fairly-prompt criminal prosecution, rather than a drawn-out administrative "investigation".

Many years ago I worked for a restaurant whose owner was playing games with those employer-side deductions, trying (I believe) to stay solvent long enough to make it to the summer, and then pay off the back-due amount out of (expected) seasonal revenue. He almost made it, too. On June 15, however, I showed up to work to find the doors padlocked, with scary signs on them from some federal agency. The owner ended up having to sell his house and hold a yard-sale (seriously) to pay them off and avoid being prosecuted.

Everyone who worked there knew the state the business was in. For months I'd fully-expected not to receive my final paycheck, but the tips were good enough that I stuck around. Credit where due, the owner was honorable enough to send me, and the rest of the staff, personal checks to cover our final wages. I'd work for him again.