In Terms of the Withholding Procedures,which Statement Does Not Reflect

In terms of the withholding procedures,which statement does not reflect current rules?

A) Penalties can be imposed for filing false information with respect to wage withholding.
B) An employer need not verify the number of exemptions claimed by an employee on Form W­4 (Employee's Withholding Allowance Certificate) .
C) An employee may claim fewer than the number of withholding allowances allowed,but not more.
D) In preparing the income tax return for the year,the employee is bound by the number of exemptions claimed for withholding purposes.
E) None of these.