My question involves business law in the state of: OH

Hi,I'm a self employed truck driver/mover.
I just filed my income tax for 2008.
I have an employee(I call him helper) and told him before he started that
I have to send him 1099 at the end of the year and he agreed to it.

Now,when it came down to it,he is refusing to give me his SSN.
He's an older guy(64) and gets social security and he told me in the beggining
that he can't make more than $12000 a year.
So,I made sure he made less than that but now he just don't want to pay
his part of tax at all,I guess.

I claimed him under contract labor and got deduction for it but
I did pay what I owe to IRS .

I know it was my stupidity caused this and my wife has already screamed at me
for not getting it before I even started using him but I trusted him.
He's been a good friend of mine for a quite a while.

I have his full name,address and phone#.
At this point,in this situation,what option do I have?

Can I legally go after him even if I end up paying his tax?

Any help would be greatly appreciated.