California Statutes
§ 2118.5. — 2118.5. (Amended by Stats. 2011, Ch. 15, Sec. 597.)
California·Code UIC Unemployment Insurance Code - UIC·Div. 1. DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION·Part 1. PART 1. UNEMPLOYMENT COMPENSATION·Ch. 10. CHAPTER 10. Violations
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.
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California § 2118.5. (2118.5. (Amended by Stats. 2011, Ch. 15, Sec. 597.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
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.