Non transfer of withheld money designated for IRA

[Tom103]

if an employer is withholding money from an employees check, pre tax, as agreeded, to be deposited in a simple IRA the employer has established, but is not consistently making deposits to the account, what are the liabilties of the employer? is this a federal matter? The account is several months behind in receiving the deposits and the employer is all to casual as to when they will be caught up...your advise please.