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2021 California Code
Unemployment Insurance Code - UIC
DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION
PART 1 - UNEMPLOYMENT COMPENSATION
CHAPTER 10 - Violations
Section 2118.5.
Universal Citation:
CA Unemp Ins Code § 2118.5 (2021)
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2118.5.
Any person required by this code to collect, account for, and pay over any tax or amount required to be withheld who willfully fails to collect or truthfully account for and pay over the tax or amount shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined an amount not more than twenty thousand dollars ($20,000), or imprisoned pursuant to subdivision (h) of Section 1170 of the Penal Code, or both the fine and imprisonment, at the discretion of the court.
(Amended by Stats. 2011, Ch. 15, Sec. 597. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)
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