Section 52. Information statement for employee

-- Every employer required to
  deduct  and  withhold  tax  under  this  local  law from the wages of an
  employee, or who would have been required so to deduct and withhold  tax
  if  the  employee  had  claimed  no more than one withholding exemption,
  shall furnish to each such employee in respect of the wages paid by such
  employer to such employee during the calendar year on or before February
  fifteenth of the succeeding year, or, if his  employment  is  terminated
  before the close of such calendar year, within thirty days from the date
  on  which  the last payment of the wages is made, a written statement as
  prescribed by the administrator showing the amount of wages paid by  the
  employer  to  the employee, the amount deducted and withheld as tax, and
  such other information as the administrator shall prescribe.