Cal. Unemp. Ins. Code § 2118.5

Current through the 2024 Legislative Session.

Section 2118.5 - Failure to collect or account for and pay over tax or amount

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.

Ca. Unemp. Ins. Code § 2118.5

Amended by Stats 2011 ch 39 (AB 117),s 68, eff. 6/30/2011.

Amended by Stats 2011 ch 15 (AB 109),s 597, eff. 4/4/2011, but operative no earlier than October 1, 2011, and only upon creation of a community corrections grant program to assist in implementing this act and upon an appropriation to fund the grant program.