Statute · California Unemployment Insurance Code
Cal. Unemp. Ins. Code § 2118.5 — Violations
Cal. Unemp. Ins. Code § 2118.5
- Type
- Statute
- Source
- California Unemployment Insurance Code
- Jurisdiction
- California
- Date
- 2011-04-04
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Unemp. Ins. Code § 2118.5 — Violations is in force in the current edition of the Code, and nothing recorded condemns it.
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.