What charges might I be open to if something goes wrong with payroll preparation?

Q: “I'm aware that ignorance of the law is not an excuse and doesn't provide immunity from prosecution; however, I need a specific federal or state law, statute, regulation and/or publication to cite when requesting the company to pay for a payroll certification course. I read something that left me thinking I'm open to civil and criminal charges for certain errors. Am I wrong, or do such ramifications exist?” – Belle-Anna, Texas