Do I need to pay fees of H1B transfer in North Carolina if I decide not to join that company

[saifu21]

I am on H1B visa in North Carolina. I got offer in North Carolina from company A.  But then I received another better offer hence I want to reject offer of Company A. But Company A is demanding me H1B transfer cost which they have spent . They had mentioned it in offer letter as per below clause. Do I really need to pay fees ? if yes what it would be ? is there any way to get out without paying it.

Clause:-

As required by applicable immigration and labor law regulations, we will pay all fees and costs
associated with the transfer of your existing H1B visa to us. We will not and cannot seek the
reimbursement of these fees and costs from our employees as required by law. Please be advised,
however, that if after accepting our offer of employment, you in your sole discretion choose either to not
start your employment with us or otherwise cancel this offer of employment before your first day of
employment, we will not consider you to be our employee or to have ever entered into an
employer/employee relationship with us. In this event we will seek, as liquidated damages, the recovery
of those applicable fees and expenses as authorized by law.
 

[JoeF]

The employer has to pay for the H1, even if you don't join them.