Daughter started a new job in December 2023. Filled out a W4 (single and 0) however, her employer marked as exempt. Received penalty for estimated taxes. Is this right?

Company failed to take out Fed Taxes and was not caught until her W2 was issued. Does she have to pay a penalty for not paying estimated taxes although she is not someone who will be paying estimated taxes as then norm? Error has since been corrected with company and Fed Tax coming out every paycheck as appropriate.