Arizona § 43-416 Failure to remit withholding; classification

Arizona Statutes

§ 43-416 — Failure to remit withholding; classification

Arizona § 43-416

Title 43Arizona Revised Statutes

Ch. 4WITHHOLDING

Art. 2Rights and Duties of Employers

This text of Arizona § 43-416 (Failure to remit withholding; classification) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 43-416 (2026).

Text

Any employer entrusted with or having in his control any tax required to be collected or withheld and constituting a "special fund in trust for this state" pursuant to section 43-415, who fraudulently appropriates, or secretes with a fraudulent intent to appropriate, to any use or purpose not in the due and lawful execution of the trust, pursuant to this article or any portion is guilty of a class 4 felony.

Free access — add to your briefcase to read the full text and ask questions with AI

Any employer entrusted with or having in his control any tax required to be collected or withheld and constituting a "special fund in trust for this state" pursuant to section 43-415, who fraudulently appropriates, or secretes with a fraudulent intent to appropriate, to any use or purpose not in the due and lawful execution of the trust, pursuant to this article or any portion is guilty of a class 4 felony.